One important reason why a CPA, during the course of an audit engagement, prepares internal control flowcharts is to
a. Reduce the need for inquiries of client personnel concerning the operations of internal control.
b. Depict the organizational structure and document flow in a single chart for review and reference purposes.
c. Assemble the internal control findings into a comprehensible format suitable for analysis.
d. Prepare documentation that would be useful in the event of a future consulting engagement.
Answer: C
CPA Exam
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