c$.$ Although the quantity, type, and content of $$udit documentation will vary with the circumstances, audit documentation generally will include the

copies of those client records examined by the auditor during the course of the engagement.

evaluation of the efficiency and competence of the audit staff assistants by the partner responsible for the audit.

auditor's comments concerning the efficiency and competence of client management personnel.

auditing procedures followed and the testing performed in obtaining audit evidence.