Which of the following statements is correct?

A. At the conclusion of the audit, there can only be additions to the working papers, but no corrections can be made.

B. The auditors must draw an overall conclusion on the audit (what type of audit report will be issued).

C. Auditors are prohibited from having lunch with their client to celebrate the end of the audit.

D. Auditors are prohibited from having an informal planning meeting to discuss the timing of the audit for the next fiscal period.