Which of the Following Is a Documentation Requirement That an Auditor

Multiple Choice

Which of the following is a documentation requirement that an auditor should follow when auditing in accordance with Government Auditing Standards?

A) The auditor should obtain written representations from management acknowledging responsibility for correcting instances of fraud, abuse, and waste.
B) Audit documentation should contain sufficient information so that supplementary oral Explanations are not required.
C) The auditor should document the procedures that assure discovery of all illegal acts and contingent liabilities resulting from noncompliance.
D) Audit documentation should contain a caveat that all instances of material errors and fraud may not be identified.