Choice "B" is correct. Sufficient and appropriate documentation should include evidence that the audit working papers have been reviewed.
Choice "a" is incorrect. Accounting estimates are considered a significant finding or issue that should be documented by the auditor.
Choice "c" is incorrect. Additional evidence supplements the original evidence. The original evidence should not be deleted from the working papers.
Choice "d" is incorrect. Audit documentation is the property of the auditor. For audits of nonissuers, audit documentation should be retained for at least five years. For audits of issuers, audit documentation should be retained for at least seven years.
