Which One of the Following Statements Regarding Auditor Documentation of the Client's

question 118

Multiple Choice

Which one of the following statements regarding auditor documentation of the client's internal controls is correct?

• A) Documentation must include procedural write- ups.
• B) Documentation must include flowcharts.
• C) No documentation is necessary, although it is desirable.
• D) No one particular form of documentation is necessary, and the extent of documentation may vary.

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Definitions:

Generalized Anxiety Disorder

A psychological condition characterized by excessive, uncontrollable, and often irrational worry about everyday things.

Fixated

A psychological condition or state where an individual becomes obsessively focused on an attachment to a person, object, or idea.

Potential Threats

Possible dangers or risks that have not yet occurred but could lead to negative consequences in the future.

OCD

Obsessive-Compulsive Disorder, a mental health disorder characterized by repetitive, unwanted thoughts (obsessions) and behaviors (compulsions).