146 d The requirement is to determine the symbolic representations that

146 d the requirement is to determine the symbolic

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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 trapezoid symbol) 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) being followed 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 decision process. 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 the flow of transactions and documents. Answer (a) is incorrect because while an audit procedures manual may suggest the use of flowcharts, flowcharts will not in general be used to prepare such a manual. Answer (b) is less accurate than (c) because while it may be possible to obtain general information on various jobs, the flowchart will not allow one to obtain a detailed job description. Answer (d) is incorrect because a flowchart does not directly address the actual accuracy of financial data within a system.
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