Choice "B" is correct. Audit documentation is required to include a description of the discussion among engagement personnel regarding the risk of material misstatement due to fraud.
Choice "c" is incorrect. Discussion among engagement personnel regarding the risk of material misstatement due to fraud is required.
Choice "d" is incorrect. The discussion should include all key members of the audit team, but if an audit involves more than one location, there could be multiple discussions with team members in different locations.
Choice "a" is incorrect. Communication among audit team members about the risks of material misstatement due to fraud should continue throughout the audit.