An auditor's flowchart of a client's accounting system is a diagrammatic representation that depicts the auditor's a.
Question:
An auditor's flowchart of a client's accounting system is a diagrammatic representation that depicts the auditor's
a. Program for tests of controls.
b. Understanding of the system.
c. Understanding of the types of fraud that are probable, given the present system.
(d. Documentation of the study and evaluation of the system. P-985
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Related Book For 
Auditing And Assurance Services A Systematic Approach
ISBN: 9780073337203
5th Edition
Authors: William Messier, Steven Glover, Douglas Prawitt
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