3) Which of the following is a true statement related to working papers for attest engagements? A Attest standards detail the content, form, and format of working papers required to be maintained by a practitioner. B Attest engagement working papers should include the procedures performed, the evidence collected, and the findings reached by the practitioner. C The client typically decides what should be included and what should be excluded in the attest engagements working papers. D In most cases, formal working papers need not be prepared for attest engagements