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
Answer: D
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