Which of the following statements are true regarding audit work paper documentation for a fraud investigation?

1. All incriminating evidence should be included in the work papers. 2. All important testimonial evidence should be reviewed to ensure that it provides sufficient basis for the conclusions reached. 3. If interviews are held with a suspected perpetrator, written transcripts or statements should be included in the work papers.

1 and 2 only. 1 and 3 only. 2 and 3 only. 1, 2, and 3.