An Auditor's Documentation of the Client's System of Internal Controls

Multiple Choice

An auditor's documentation of the client's system of internal controls ________.

A) should always be written and updated regularly as the auditor gains further understanding
B) is the client's responsibility, and should be provided to the auditor by the client
C) should be jointly drafted by the auditor and the client
D) should be retained in the permanent audit file and never shared with the client