Choice "C" is correct. Per Government Auditing Standards, audit documentation should contain sufficient information so that supplementary oral explanations are not required.
Choice "a" is incorrect. The auditor should obtain written representation from management stating that management is responsible for taking corrective action on audit findings of the compliance audit.
Choice "d" is incorrect. The auditor should document procedures performed to evaluate compliance with laws and regulations that have a direct and material effect on the determination of financial statement amounts.
Choice "b" is incorrect. There is no such requirement that audit documentation contain this caveat.
