Which of the following are not working papers?

Question

Quizplus · Accepted Answer

The personal records that a client entrusts to a professional during an engagement,such as accounting records during an audit,remain the property of the client.A professional must return these records to his client.Nonetheless,material created by a professional,such as working papers produced by independent auditors,belong to the accountant,not the client.Working papers are the records made during an audit.They include such items as work programs or plans for the audit,evidence of the testing of accounts,explanations of the handling of unusual matters,data reconciling the accountant's report with the client's records,and comments about the client's internal controls.

Which of the Following Are Not Working Papers