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Hoki, an Accountant, Accumulates Working Papers While Performing an Audit

Question 32

Multiple Choice

Hoki, an accountant, accumulates working papers while performing an audit for Insurance Corporation. After the audit, these documents belong to


A) the accountant, with the client having a right of access to the papers.
B) the client, with the accountant having a right of access to the papers.
C) the Public Company Accounting Oversight Board.
D) no one-the papers should be destroyed immediately after use.

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