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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Is this for a test, because someone else asked that.
Answer:
Libraries
Explanation:
Document itself is a folder and is not a heading by the way.
Local simply means on the machine you are working and does not have default folders.
Desktop is name of screen which is used as a gateway for using windows.
So, they cannot be correct answers.