The Auditor Should Document the Audit Strategy in the Form

The auditor should document the audit strategy in the form of a memorandum containing the key decisions about the scope,timing,and conduct of the audit.This documentation

A) includes a list of the key decisions necessary to plan the audit
B) is a recommended part of the work papers
C) communicates the planning process to the client
D) provides the basis for the audit report to address the important issues identified in the audit strategy