Which One of the Following Is Incorrect with Respect to Working

Multiple Choice

Which one of the following is incorrect with respect to working papers?

A) They are the property of the client and can be accessed by the client at the conclusion of the audit.
B) Information contained in them is not legally viewed as privileged information.
C) They can be viewed by another member of the professional bodies during a peer review.
D) Ordinarily, they can only be provided to a third party with the express permission of the auditee.