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

question 105

Multiple Choice

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

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

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Definitions:

Medial Cuneiform

One of the bones in the foot, specifically located on the medial side of the midfoot contributing to the arch of the foot.

Metatarsal

Any of the five long bones in the foot located between the ankle and toe bones, contributing to the foot's arch.

Proximal Phalanx

The bone in the fingers or toes that is closest to the hand or foot and forms the base of the digit.

Visceral Pleura

The inner layer of pleura that closely covers the lungs and enters into the fissures between the lobes of the lungs.