Working Paper Documentation for Test of Controls Should Include _______

Multiple Choice

Working paper documentation for test of controls should include _______.

A) all client-owned documents which will be returned to the client once audit fees are paid
B) comments on this year's audit by the prior auditor
C) the auditors' opinion of absolute assurance about control risk, and the basis for their conclusion (e.g., underlying evidence)
D) the auditors' conclusion about control risk, and the basis for their conclusion (e.g., underlying evidence)