The type, quantity, and content of audit documentation varieswith the circumstances of the audit. However, audit documentationtypically includes ________.

-	copies of client records examined by the auditor during thecourse of the engagement

-	auditing procedures followed and the testing performed inobtaining audit evidence

-	auditor's comments concerning the efficiency and competence ofclient management personnel

-	evaluation of the efficiency and competence of the audit staffassistants by the partner responsible for the audit