Permanent audit files contain such documents as the engagement letter,client organization chart,and internal control system flowcharts.
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Q30: Prior year audit working papers may indicate
Q31: Destroying working papers may prevent auditors from
Q32: An auditor should re-perform calculations on a
Q33: Evidence that does not relate to one
Q34: Loan application documents are considered authoritative evidence.
Q36: Tracing is a document examination procedure used
Q37: Spoken and written representations given by the
Q38: A non-response to a negative confirmation indicates
Q39: Without proper audit working papers the auditor
Q40: For good form,each audit evidence paper should
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