An accountant performed a review engagement of the financial statements of a nonissuer oil and gas refinery. Which of the following would be included in the accountant's documentation?

A. The internal auditor's inspection reports of the level of oil reserves.

B. The response of the client's legal counsel to pending worker's compensation claims.

C. A memo on a discussion with the CFO regarding a suspected kiting scheme.

D. An evaluation of the refinery's controls over oil pressure levels. Attribute

A. The internal auditor's inspection reports of the level of oil reserves.

Explanation:

An accountant performed a review engagement of the financial statements of a non issuer oil and gas refinery.

A. The internal auditor's inspection reports of the level of oil reserves would be included in the accountant's documentation.

auditor report is a document containing the auditor opinion of whether the company financial statement comply with the generally accepted financial records.

for a financial statement to be complete, an auditor report must be included.