25) Audit documents: A) are kept by the client for easy reference for their accounting...

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Accounting

25) Audit documents:

A) are kept by the client for easy reference for their accounting staff.

B) should be considered as a substitute for the clients accounting records.

C) are designed to facilitate the review and supervision of the work performed by the audit team by a reviewing partner.

D) prepared during the engagement are the property of the client once the audit bill is paid.

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