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.

Question

Quizplus · Accepted Answer

SAS No.94 requires that independent auditors understand a client's system of internal controls before conducting an audit. While flowcharts and other forms of system documentation may be useful in understanding the system, they are not specifically required by SAS No.94. Therefore, options A, B, and D are not the best choices.

SAS No94 Requires That Independent Auditors Be Able to