Workpapers have the following characteristic: Select one: a. They are the property of the organization and are available to all employees. b. They document the auditing procedures performed, the information obtained, and the conclusions reached. C. They become the property of the independent outside auditors when completed. d. They should be retained permanently in the organization's records. During the review of financial records, internal auditors request the auditee to provide a sales report from November 2017 to January 2018 with the records of all the sales and credit memos issued during these period. Which of the follows is most likely the auditor's intention here? Select one: a. To investigate potential overstatement of credits in 2017 b. To investigate potential overstatement of sales in 2017 c. To investigate potential understatement of sales in 2018 d. To investigate potential understatement of expenses in 2018