9.

Which of the following is usually included or shown in the audit documentation?

	A.	A summary of how significant findings were addressed.
	B.	Analyses that are designed to be a part of, or a substitute for, the clients accounting records.
	C.	Excerpts from authoritative pronouncements that support the underlying generally accepted accounting principles used in preparing the financial statements.
	D.	The procedures used by the auditor to verify the personal financial status of members of the clients management team