In determining whether transactions have been recorded, the direction of the audit testing should be from the Not yet Oa. General ledger balances 20 Ob. Adjusted trial balance Nag overton Queston 8 Not yet Put of 20 Flag question Oc Original source documents Od. General journal entries When documenting internal control, the independent auditor sometimes uses a systems flowchart, which can best be described as a Oa Pictorial presentation of the flow of instructions in a client's internal computer system Ob. Diagram that clearly indicates an organization's internal reporting structure. Oc Graphic illustration of the flow of operations that is used to replace the auditor's internal control questionnaire. Od. Symbolic representation of a system or series of sequential processes. Question 9 Not yet Points out of 20 Dino 10 Not ye Ports out of 25 As part of understanding internal control relevant to the audit of a nonissuer, an auditor does not need to O Consider factors that affect the risks of material misstatement Ob. Determine whether controls have been implemented. Oc Identify the risks of material misstatement. Od Obtain knowledge about the operating effectiveness of internal control Vouching prenumbered sales invoices to shipping documents provides evidence that Oa. No duplicate shipments or billings occurred Ob. Shipments to customers were property invoiced. Oc All invoiced sales were shipped Od. All prenumbered sales invoices were accounted for Oe. All goods ordered by customers were shipped