A dowchart is most frequently used by an auditor in connection with the A. Preparation of generalized computer audit programs. B. Review of the client's internal C. Use of statistical sampling in performing an audit. D. Performance of analytical procedures of account balances. First Stadent ID controls. 33. The auditor's communication of A. Required to enable the auditor to state that the examination accepted auditing standards. material weaknesses in internal accounting control is to state that the examination has been made in accordance The principle reason for studying and evaluating the system of ation of the C. Incidental to the auditor's objective of forming an opinion as to studying and evaluating the system of intenal accounting D. Required to be documented in a written report to the board of directors or the board's audit committee. 34. It is important for the CPA to consider the competence of the audit clients competence bears directly and importantly upon the A. Cost/benefit relationship of the system of internal control. B. Achievement of the obiectives of the system of internal control. C. Comparison of recorded accountability with assets. D. Timing of the tests to be performed. audit clients' employees because 35. An organizational structure is important for all of the following reasons except A. Ensuring proper monitoring. B. Defining areas of authority. C. Creating clear lines of reporting. .Ensuring a proper commitment to controls. 36. Which of the following statements is correct concerning an auditor's communication of internal control structure related matters (significant deficiencies) noted in an audit? A, The auditor may were noted during the audit. issue a written report to the audit committee representing that no significant deficiencie B. Significant deficiencies should be recommunicated each year, even if the audit committee hats its understanding of such deficiencies. C. Significant deticiencies that are material weaknesses should be reported separately from other signifi deficiencies. D. The auditor may choose to communicate significant internal control-related matters either during th of the audit or after the audit is concluded