Working papers: 

(a) Document the purpose of the test of the control identified and the results of the test, including a specific conclusion about whether the test results supported the overall purpose of the test. 

(b) Are necessary for the junior auditor to keep track of the daily work but are not important to the overall audit. 

(c) Document the results of the tests but not the purpose of the control selected for testing. 

(d) Document the purpose of the control selected for testing and the conclusion made by the auditor but not the results of the test.