Information such as organisation charts, flowcharts, and questionnaires related to the auditor's understanding of internal control is typically included in the permanent files of the auditor's working papers.

Question

Quizplus · Accepted Answer

Yes, information related to the auditor's understanding of internal control is typically included in the permanent files, along with other key documents such as financial statements and relevant contracts. This information helps the auditor to plan their audit approach and provides a reference point for future audits.

Information Such as Organisation Charts, Flowcharts, and Questionnaires Related to the Auditor's