The Sarbanes-Oxley Act requires auditors of public companies to prepare and maintain audit working papers for a period of not less than seven years. Which of the following best describes 'audit documentation'? Select one: Select one: a. The process of hiring audit personnel to carry out the audit work b. The principal record of auditing procedures applied, evidence obtained, and conclusions reached by the auditor in the engagement. C. The steps applied by the auditors in the audit work which starts from planning phase to issuing audit opinion. d. The laws and regulation that govern the process in audit work, which must be complied by the engagement team. The laws and regulation that govern the process in audit work, which must be complied by the engagement team.