When preparing a record of a client's internal control, the independent auditor sometimes uses a flowchart, which can best be described as a
a. Pictorial presentation of the flow of instructions in a client's internal computer system.
b. Diagram which clearly indicates an organization's internal reporting structure.
c. Graphic illustration of the flow of operations which is used to replace the auditor's internal control questionnaire.
d. Symbolic representation of a system or series of sequential processes.
Answer: D
CPA Exam
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