When would it be more appropriate for an auditor to use a narrative instead of a flowchart to document their understanding of internal controls? O auditor has limited experience with auditing O entity with difficult accounting entries simple control system O large entity A computer system does not allow a purchase invoice to be entered into the system twice. This control is part of the control objective that ensures transactions are O valued. O real. classified. O timely. During the audit, the auditor discovers that a number of purchases have been made without proper approval. The auditor determines this is a significant weakness and will communicate this to management in a(n) engagement letter. audit opinion letter. O internal letter. O management letter. Which of the following statements does NOT describe the auditor's responsibilities as they relate to internal control testing? focus on controls that have an organizational objective or impact communication of significant deficiencies is required professional judgement is required to determine which controls to test substantive testing is performed to quantify potential misstatements Within an entity, proper approval is required prior to any major expenditure. This procedure is part of the entity's information systems. O control environment. control activities. O risk assessment process