The Working Papers Contain Data Useful for Evaluating the Adequacy

The working papers contain data useful for evaluating the adequacy of the audit scope and the fairness of the financial statements. This data helps the auditor to conclude whether

A) control risks were accurately identified and tested.
B) inherent risks were set as low as possible.
C) an unqualified audit report can be issued.
D) the current files properly contain copies of client contracts and agreements.