Which of the Following Statements Is Most Accurate Regarding Sufficient

Multiple Choice

Which of the following statements is most accurate regarding sufficient and appropriate documentation?

A) Accounting estimates are not considered sufficient and appropriate documentation.
B) Sufficient and appropriate documentation should include evidence that the audit working papers have been reviewed.
C) If additional evidence is required to document significant findings or issues, the original evidence is not considered sufficient and appropriate and therefore should be deleted from the working papers.
D) Audit documentation is the property of the client, and sufficient and appropriate copies should be retained by the auditor for at least five years.