A flowchart is most frequently used by an auditor in connection with the
A) Preparation of generalized computer audit programs.
B) Review of the entity's internal controls.
C) Use of statistical sampling in performing an audit.
D) Performance of analytical procedures of account balances.

Question

Quizplus · Accepted Answer

Flowcharts are used by auditors to review the entity's internal controls. The flowchart can visually represent the steps and logic of a process and help the auditor identify key controls and areas of potential risk.

A Flowchart Is Most Frequently Used by an Auditor in Connection