The permanent file of the audit documentation for an engagement generally would not include:

Question

Quizplus · Accepted Answer

Choice "C" is correct. A working trial balance is a part of the current year's audit documentation. Choice "A" is incorrect. Bond indenture agreements are typically found in the permanent file. Choice "B" is incorrect. Lease agreements are typically found in the permanent file. Choice "D" is incorrect. An internal control flowchart is typically found in the permanent file.

The Permanent File of the Audit Documentation for an Engagement