Which of the Following Statements Is Correct Regarding an Audit

Multiple Choice

Which of the following statements is correct regarding an audit team's documentation requirements for attributes sampling?

A) The audit team's conclusions do not need to be documented unless they decide to rely on internal control at planned levels.
B) The audit team should document information regarding the number of deviations and sample deviation rate,but not the allowance for sampling risk.
C) The audit team's documentation should include information about the control environment,including an assessment of management's integrity.
D) The audit team's documentation should include information regarding all steps of the sampling process and implications of the conclusions reached on internal control reliance and substantive procedures.