Once the Auditor Has Determined That the Data Is Complete

Once the auditor has determined that the data is complete and data is available for all desired fields, _______.

A) the auditor must also make sure that the data is clean and ready for analysis
B) the auditor must also make sure that the data is clean and ready for submittal to the internal auditors for analysis
C) the auditor should seek management's permission to proceed
D) the data set should be turned over to the client's legal counsel for further processing