Choice "B" is correct. The working trial balance generally contains a column for adjustments and reclassifications.
Choice "a" is incorrect. The working trial balance does not ordinarily contain information about cash flows.
Choice "d" is incorrect. Audit objectives and assertions are contained in the audit plan, which is generally kept separate from the working trial balance.
Choice "c" is incorrect. Reconciliations and tickmarks are found in other parts of the audit documentation.
