Which of the following are characteristics of appropriate audit documentation?

I. The documentation that describes the procedures performed is generic and vague.

II. The documentation shows compliance with the standards and methodology.

III. The documentation provides sufficient detail to enable anyone to understand the procedures performed.

V. The documentation includes the results of the audit procedures performed, evidence obtained and purpose and source of the documentation.

A. I and III

B. I and IV

C. II and III

D. II and IV