Donald, a senior audit partner at Anderson CPA Firm is discussing how best to document internal control with a new audit associate,

Kayla. Kayla has advised she is unsure of how best to capture a sound understanding of the client's system of internal control. Donald

has recommended Kayla devise a flowchart to help with this. Which of the following represents benefits of using a flowchart?

A flowchart is a graphical and logical way to break down complex information and processes into more easily

understandable informational flows.

A flowchart may be easier to explain to other audit and client staff, and may help them gain a quicker and more in$-$depth

understanding.

The flowchart is a recognized procedure used by many auditors to gain an understanding of internal control.

All of these answer choices are correct.