Which of the following is a tool designed to help the audit team obtain evidence about the

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Which of the following is a tool designed to help the audit team obtain evidence about the control environment and the accounting and control procedures of an audit client?

a. A narrative memorandum describing the control system.

b. An internal control questionnaire.

c. A flowchart of the documents and procedures used by the company.

d. A well-indexed file of working papers.

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Auditing An International Approach

ISBN: 978-1259087462

7th edition

Authors: Wally J. Smieliauskas, Kathryn Bewley

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