Chapter $5$ discusses the essential properties of working papers. With respect to data analytics, working papers should contain the following items except:

Multiple Choice

work programs used to document the audit procedures to collect, manipulate, model, and evaluate data.

superseded drafts of working papers or financial statements, notes that reflect incomplete or preliminary thinking, previous copies of documents corrected for typographical or other errors, and duplicates of documents.

documentation about existing automated controls, including parameters and variables used for analysis.

evidence, including data extracts, transformed data, and model output that provides support for the functioning controls and management assertions.