Which One of the Following Statements Is NOT Correct

question 66

Multiple Choice

Which one of the following statements is NOT correct?

• A) When reliable and understandable narratives, flowcharts and questionnaires are available from the client, it is desirable to use them rather than have the auditor prepare his or her own documents.
• B) It would be unusual to use both a narrative and a flowchart to describe the same system.
• C) The advantage of the narrative description is the ease of describing the details of the internal controls.
• D) The use of both questionnaires and flowcharts on the same engagement is highly desirable for understanding the client's system.

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Definitions:

Rank-Order Personality Consistency

The concept that while an individual's personality traits remain relatively steady over time, their comparative rank within a group may change.

Spend Time With

The act of allocating one's time to be in the company of another person or group.

Personality Disorders

A class of mental disorders characterized by enduring maladaptive patterns of behavior, cognition, and inner experience, exhibited across many contexts and deviating from those accepted by the individual's culture.

Responsive To Therapy

The characteristic of an individual or condition that enables positive reaction or adaptability to therapeutic treatments.