When Preparing Audit Working Papers, the Auditor Should Remember That

Multiple Choice

When preparing audit working papers, the auditor should remember that working papers should be:

A) kept on the client's premises so that the client can have access to them for reference purposes.
B) the primary support for the financial report being audited.
C) considered as a part of the client's accounting records that are retained by the auditor.
D) designed to meet the circumstances and the auditor's needs on each engagement.