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) The company's constitution
B) Organisation charts and internal control questionnaires
C) The audit program
D) Analyses of accounts such as long- term debt and shareholders' equity

Question

Quizplus · Accepted Answer

The audit program is typically part of the current audit file, as it is specific to the audit being conducted for a particular period, rather than the permanent file which contains information relevant to ongoing audits.

Which One of the Following Items Would NOT Normally Be