When documenting their understanding of a client's internal controls, auditors are required to use narratives and may optionally also use flowcharts and/or internal control questionnaires.

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Auditors can use a variety of methods to document their understanding of a client's internal controls, including narratives, flowcharts, and internal control questionnaires. There is no requirement to use one specific method over the others; the choice depends on what best suits the audit's needs.

When Documenting Their Understanding of a Client's Internal Controls, Auditors