Which One of the Following Is the Primary Reason for Documenting

Multiple Choice

Which one of the following is the primary reason for documenting audit work?

A) to prevent litigation by other parties that question the audit performance.
B) to provide a stand-alone medium that gives audit conclusions and supports the opinion.
C) to give the client a full reporting of all work performed on their behalf.
D) to supply a point of reference for all auditors performing the work subsequently.