Which one of the following would ordinarily NOT be found in the permanent file?
A) past years' analytical working papers
B) systems documentation
C) related-party details
D) the name of the predecessor auditor

Question

Quizplus · Accepted Answer

The name of the predecessor auditor is typically not included in the permanent file, as it is not relevant to ongoing audit engagements. Permanent files usually contain information that is relevant to multiple audit periods, such as systems documentation and related-party details.

Which One of the Following Would Ordinarily NOT Be Found