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D is corrent because audit workpapers generally include the manner in which exceptions and unusual matters were resolved. The workpapers must contain support for the auditor’s conclusions concerning significant aspects of the examination.
A is incorrect because audit workpapers may serve as a useful reference to the client but may not be regarded as a part of, or a substitute for, the client’s accounting records.
B is incorrect because reference to pertinent authoritative pronouncements in the audit workpapers is sufficient to support compliance with GAAP, excerpts from the pronouncements need not be provided.
C is incorrect because the personal financial status of the client’s management team is not relevant to the fairness of the client company’s financial statements.