Which of the Following Is Required Documentation in an Audit

Multiple Choice

Which of the following is required documentation in an audit in accordance with generally accepted auditing standards?

A) A flowchart or narrative of the information system relevant to financial reporting describing the recording and classification of transactions for financial reporting.
B) An audit plan setting forth in detail the procedures necessary to accomplish the engagement's objectives.
C) A planning memorandum establishing the timing of the audit procedures and coordinating the assistance of entity personnel.
D) An internal control questionnaire identifying controls that assure specific objectives will be achieved.