Which of the following statements concerning workpapers is the most accurate?

Which of the following statements concerning workpapers is the most accurate?
A . The organization and the format of workpapers is the same for all engagements
B. The extent of what is included in workpapers is a matter of professional judgment
C. Workpapers should be complete so that every conceivable question that can be raised should be answered
D. Copies of operational managements records should not be included, but referenced so that they can be located

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Answer: D