Answer:
This standard establishes general requirements for documentation the auditor should prepare and retain in connection with engagements conducted pursuant to the standards of the Public Company Accounting Oversight Board (\"PCAOB\"). Such engagements include an audit of financial statements, an audit of internal control over financial reporting, and a review of interim financial information. This standard does not replace specific documentation requirements of other standards of the PCAOB.
Explanation:
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Sorry for this but to be honest we do t get taught this in the school I go to sorry
Microsoft's<span> direct participation </span>not<span> only assures you that MOAC textbook content is accurate and current</span>
The answer you are looking for would be A. Hardware can be an external tool, where as software is an internal tool. Hope this helped!