Select the right answer

Regarding the auditor's reasoning process about an account balance, the auditor should:

A. Simply state aconclusion because anything else would lead to second-guessing by anotherauditor or a lawyer.

B. Identify all of theelements of the reasoning process and document them in a memo

C. Assure that auditdocumentation, by itself, is sufficient to support the auditor's opinionwithout an explicit description of the reasoning process; that is, the evidencecan stand on its own

D. Be limited toanalysis made by the partner in charge of the engagement