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146.(d) The requirement is to determine the symbolic representations that indicate that a file has been consulted. Answer (d) indicates that a manual operation (the trapezoidsymbol) is accessing data from a file and returning the data to the file (i.e., “consulting” the file). Answer (a) is incorrect because it represents a processing step (the rectangle) beingfollowed by a manual operation. Answer (b) is incorrect because it represents a document being filed. Answer (c) is incorrect because the diamond symbol represents a decisionprocess.147.(c) The requirement is to determine a benefit of a well-prepared flowchart. Answer (c) is correct because a flowchart may be used to document the auditor’s understanding of theflow of transactions and documents. Answer (a) is incorrect because while an audit procedures manual may suggest theuse of flowcharts, flowcharts will not in general be used toprepare such a manual. Answer (b) is less accurate than (c)because while it may be possible to obtain general informationon various jobs, the flowchart will not allow one to obtain a detailedjob description. Answer (d) is incorrect becausea flowchart does not directly address the actual accuracy of financial data within a system.