LU. Conclusions are typically documented by auditors in which type of work paper? a. Audit planning memo. b. Audit program. c. Audit memoranda. d. Representation letter. ANSWER: 27. Which of the following is an example of poorly-developed audit documentation? a. Clear communication as to how testing was performed, the results and conclusions. Cir b. Organization and assembly of documentation in an orderly fashion. c. Headings that include the name and signature of the client representative that the auditor interacted with while performing testing. d. Authenticated identification of the person responsible for completing the procedure and conclusions. VSWER: nament in develonine estimates include which of the follo