With respect to data analytics, working papers should contain the following items except:

A$.$ work programs used to document the audit procedures to collect, manipulate, model, and evaluate data

B$.$ evidence, including performance evaluations, of the competency of the auditors completing the working paper.

C$.$ database maps and data dictionaries that define the location and types of data auditors will analyze

D$.$ documentation about existing automated controls, including parameters and variables used for analysis