Which one of the following items would NOT normally be included, in whole or in part, in the auditor's permanent file on a client?
A) analyses of accounts such as long-term debt and shareholders' equity
B) organisation charts and internal control questionnaires
C) the audit program
D) the company's constitution

Question

Quizplus · Accepted Answer

The audit program is typically part of the current audit file, not the permanent file. The permanent file contains information of continuing audit significance, such as the company's constitution, organizational charts, and analyses of long-term accounts, but the audit program is specific to each individual audit.

Which One of the Following Items Would NOT Normally Be