AR 90 Requires Adequate Documentation for a Review Engagement

Multiple Choice

AR 90 requires adequate documentation for a review engagement.Which items are required to be documented?

A) Analytical procedures, yes; management representations, no; understanding of internal controls, no.
B) Analytical procedures, no; management representations, yes; understanding of internal controls, no.
C) Analytical procedures, yes; management representations, yes; understanding of internal controls, no.
D) Analytical procedures, yes; management representations, yes; understanding of internal controls, yes.