Which of the following statements is not true concerning the auditor's documentation?
a. The auditor should document the reasoning process and conclusions reached for significant account balances even if audit tests show no exceptions.
b. Documentation review is facilitated if a standard documentation format is used.
c. Audit documents should cross-reference other documents if the other documents contain work that affects the auditor’s overall conclusion.
d. The client should not prepare documentation schedules for the auditor even if the auditor independently tests them.