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Which of the following is correct regarding including client data in audit documentation for an issuer? A. Auditors are required to retain their client's data

Which of the following is correct regarding including client data in audit documentation for an issuer?

A. Auditors are required to retain their client's data in documentation for seven years.

B. Auditors should always include client data in their documentation to enable an experienced auditor with no prior connection to the engagement to replicate testing.

C. Client data should never be included in documentation

D. There is no specific requirement to include client data in auditing documentation.

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