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8. Audit documentation A. Is unnecessary if the auditor expresses an adverse opinion. B. Provides evidence that the audit was performed in accordance with GAAS.

8.

Audit documentation

A.

Is unnecessary if the auditor expresses an adverse opinion.

B.

Provides evidence that the audit was performed in accordance with GAAS.

C.

Serves as a substitute for the clients accounting records.

D.

Is the property of the client.

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