The current file of the auditor's working papers generally should include:
A) a flowchart of the internal controls.
B) copies of bond and note indentures.
C) organisation charts.
D) a copy of the financial statements.

Question

Quizplus · Accepted Answer

The current file of the auditor's working papers typically includes a copy of the financial statements being audited, as these are the primary documents under review for the audit period in question.

The Current File of the Auditor's Working Papers Generally Should