Which of the following is a documentation requirement that an auditor should follow when auditing in accordance with Government Auditing Standards?
　　a.The auditor should obtain written representations from management acknowledging responsibility for correcting instances of fraud, abuse, and waste.
　　b.Audit documentation should contain a caveat that all instances of material errors and fraud may not be identified.
　　c.Audit documentation should contain sufficient information so that supplementary oral explanations are not required.
　　d.The auditor should document the procedures that assure discovery of all illegal acts and contingent liabilities resulting from noncompliance.
　　Answer:C
　　Choice "C" is correct. Per Government Auditing Standards, audit documentation should contain sufficient information so that supplementary oral explanations are not required.
　　Choice "a" is incorrect. The auditor should obtain written representation from management stating that management is responsible for taking corrective action on audit findings of the compliance audit.
　　Choice "d" is incorrect. The auditor should document procedures performed to *uate compliance with laws and regulations that have a direct and material effect on the determination of financial statement amounts.
　　Choice "b" is incorrect. There is no such requirement that audit documentation contain this caveat.