1. Since last year's audit of Bagley LLC, the external auditors, Cape Fear CPAs have been apprised by the client that a number of changes have been made to systems and processes as well as internal control, increasing the complexity of these items. As a result of this notification, which of the following may be true regarding the auditors working papers for the next audit?

		The auditor should obtain a list of all changes from senior management for inclusion in the audit file. The list should be used by the auditor to focus on solely testing any changes in these controls.
		The working papers for the next year's audit should be adhered to closely during the next audit, as this will help the auditor determine if any differences really exist.
		The auditor should be prepared to possibly collect more documentation in the working papers as a result of this increased complexity.
		None of these answer choices are correct.