Use the AICPA Auditing Standards (www.aicpa.org) and PCAOB (pcaobus.org) Auditing Standards to answer the following questions about audit evidence and audit documentation:

a. According to the PCAOB Auditing Standard 3 (please see below for link) on audit documentation, the complete audit documentation must be assembled 45 days after the report release date. What does this standard say about whether documentation can be added or deleted after the documentation completion date or whether documentation can be added after the document completion date?

https://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_3.aspx

b. According to AU-C 230.08 (see link below), what are the requirements for the form, content, and extend of audit documentation?

https://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-C-00230.pdf

c. AU-C 500 Audit Evidence (see link below), in the AICPA auditing standards refers to information produced by the entity. What must the auditor do to evaluate whether information provided by the client is sufficiently reliable?

https://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-C-00500.pdf