PASSAGE Audit documentation, as per SA $230,$ refers to the records of audit procedures performed, evidence obtained, and conclusions reached by the auditor. Its primary purposes include supporting the auditor's opinion, facilitating audit planning, and ensuring compliance with auditing standards. Examples of audit documentation include audit programs, checklists, working papers, and correspondence with management. The documentation should be clear, organized, and sufficient to allow an experienced auditor to understand the work performed. The auditor owns the audit documentation, but it must be retained for a specified period as per SA $230$ and Standards on Quality Control $($SQC$)1,$ typically to meet regulatory and professional requirements. Please read the passage carefully and choose correct answer $(2$ marks$)$ Which of the following is an example of audit documentation? OPTIONS Financial forecasts Audit working papers Marketing plans Employee contracts