An auditor's flowchart of a client's accounting system is a diagrammatic representation that depicts the auditor's a.

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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.

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Auditing And Assurance Services

ISBN: 9780073527086

7th Edition

Authors: William MessierSteven Glover

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