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| Auditors document their understanding of internal control with questionnaires, flowcharts, and narrative descriptions. A questionnaire consists of a series of questions concerning controls that auditors consider necessary to prevent or detect errors and irregularities. The most appropriate question designed to contribute to the auditors' understanding of the completeness of the expenditure cycle would concern the A. Use and accountability of prenumbered checks. B. Internal verification of quantities, prices, and mathematical accuracy of sales invoices. C. Qualifications of accounting personnel. D. Disposition of cash receipts. |