एक ऑडिट पार्टनर क्लाइंट के लेनदेन और नियंत्रण प्रवाह के व्यापक, आसानी से पढ़े जाने वाले दृश्य दस्तावेज़ीकरण का अनुरोध करता है। अनुक्रमिक प्रवाह और नियंत्रण बिंदुओं को दृश्य रूप से प्रदर्शित करने के लिए कौन सी रिकॉर्डिंग विधि सबसे उपयुक्त है?

When determining whether internal control deficiencies are significant enough to be reported to those charged with governance, which TWO of the following factors would most influence an auditor's judgment? 1. The likelihood of a material misstatement resulting from the deficiencies. 2. The fact that the internal control system is newly implemented. 3. The volume and number of related deficiencies identified. 4. The fact that the deficiencies are specifically associated with the sales system.

You are reviewing the audit plan for tests of controls over invoicing: (1) Observe the invoicing clerk to ensure that prices are checked to the official price list. (2) Review a sample of invoices to ensure their numerical sequence. (3) Review a sample of goods outward notes to ensure they have been matched to sales invoices. (4) Review a sample of sales invoices to verify evidence that calculations were checked before dispatch. Which TWO of these procedures relate specifically to the completeness assertion?