During an Audit Engagement Pertinent Data Are Prepared and Included

Multiple Choice

During an audit engagement pertinent data are prepared and included in the audit working papers. The working papers primarily are considered to be:

A) A client-owned record of conclusions reached by the auditors who performed the engagement.
B) Evidence supporting financial statements.
C) Support for the auditors' representations as to compliance with generally accepted auditing standards.
D) A record to be used as a basis for the following year's engagement.