The Auditor Is Required to Document in the Work Papers

The auditor is required to document in the work papers his understanding of the company and its environment and his assessment of the risks of material misstatement.This documentation should include

A) the significant decisions during the discussion among management regarding the susceptibility of the company's financial statements to material misstatement due to fraud
B) how and when the discussion occurred
C) the audit team members who participated
D) the identified and assessed risks of material misstatement at both the financial statement level,and the procedures performed to obtain the information
E) both A and C
F) both B and C
G) both C and E