With Respect to Records in an Auditor's Possession

With respect to records in an auditor's possession:

A) copies of client records incorporated into audit work papers must be returned to the client upon request.
B) work sheets, in lieu of a general ledger, belong to the auditor and need not be furnished to the client upon request.
C) an extensive analysis of inventory prepared by the client at the auditor's request are work papers which belong to the auditor and need not be furnished to the client upon request.
D) the auditor who retains copies of client records must return the original records upon request.