B is corrent because the audit program aids in instructing assistants in the work and includes audit procedures to accomplish the objectives of the examination. Thus, it allows the auditor to control the audit work and to review the progress of the audit.
A is incorrect because the time and expense summary accumulates data concerning hours worked and expenses charged but does not control the audit work.
C is incorrect because the engagement letter provides documentation of the understandings between the auditor and client at the onset of the engagement.
D is incorrect because a progress flowchart is not a legitimate term.
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