Which of the Following Documentation Is Required for an Audit

Multiple Choice

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

A) A flowchart or an internal control questionnaire that evaluates the effectiveness of the entity's internal control.
B) A management representation letter that summarizes the timing and details of the auditor's planned fieldwork.
C) An indication in the audit documentation that the accounting records agree or reconcile with the financial statements.
D) A list of the procedures performed and the findings obtained.