An auditor is documenting the results of an audit engagement. According to auditing standards, which of the following is the primary requirement regarding the completion of audit documentation?

All documentation must be finalized and locked before the audit report is issued.

The report release date must be documented, and final assembly of the audit file must be completed within 60 days (non-issuer) or 45 days (issuer) of that date.

Any modifications to documentation after the report release date are strictly prohibited.

Audit documentation must be retained for a minimum of 3 years from the report release date.