Although the Quantity, Type, and Content of Working Papers Will

Multiple Choice

Although the quantity, type, and content of working papers will vary with the circumstances, the working papers generally would include the:

A) Copies of those client records examined by the auditor during the course of the engagement.
B) Evaluation of the efficiency and competence of the audit staff assistants by the partner responsible for the audit.
C) Auditor's comments concerning the efficiency and competence of client management personnel.
D) Auditing procedures followed and the testing performed in obtaining audit evidence.