Which of the following is a true statement related to working papers for attest engagements?
A) Attest standards detail the content, form, and format of working papers required to be maintained by a practitioner.
B) Attest engagement working papers should include the procedures performed, the evidence collected, and the findings reached by the practitioner.
C) The client typically decides what should be included and what should be excluded in the attest engagement's working papers.
D) In most cases, formal working papers need not be prepared for attest engagements.