SAS No94 Requires That Independent Auditors Be Able to

question 61

Multiple Choice

SAS No.94 requires that independent auditors be able to

• A)draw computerized flowcharts.
• B)prepare flowcharts and decision tables before conducting an audit.
• C)understand a client's system of internal controls before conducting an audit.
• D)prepare and understand any type of system documentation.

---

Definitions:

Sensory Storage

The initial process of storing information, taken in through the senses, for a very brief period.

Memory Capacity

The amount of information that can be held in the memory system at one time, varying across short-term and long-term memory stores.

Age

The length of time that a person or object has existed, typically measured in years from the date of birth or creation.

Encoding

The process by which information is transformed into formats that can be stored in memory.