Which of the following statements are true regarding audit workpaper documentation for a fraud investigation?

<p style="text-align:left;">.     All incriminating evidence should be included in the workpapers</p> <p style="text-align:left;"> </p> <p style="text-align:left;">        -All important testimonial evidence should be reviewed to ensure that it provides sufficient basis for the conclusions reached</p> <p style="text-align:left;"> </p> <p style="text-align:left;">    If interviews are held with a suspected perpetrator, written transcripts or statements should be included in the work papers.</p>