During Which Part of an Audit Examination Is the Preparation

question 75

Multiple Choice

During which part of an audit examination is the preparation of flowcharts most appropriate?

• A) when performing tests of controls
• B) when documenting the auditor's understanding of internal control
• C) when evaluating the system of internal administrative control
• D) when performing preliminary analytical procedures

---

Definitions:

Aposematic Coloration

The conspicuous coloring of a poisonous or distasteful organism that enables potential predators to easily see and recognize it. Also called warning coloration. Compare with cryptic coloration.

Habituation

A simple form of learning where an organism eventually stops responding to a stimulus after repeated exposures, without any reward or punishment.

Worker Bees

Female bees that are not queens and perform all the work tasks necessary for colony survival.

Male

Referring to the sex that produces small, mobile gametes (sperm) in sexually reproducing species, typically associated with XY chromosome configuration in mammals.