The permanent files included as part of audit documentation do not normally include
A) a copy of the current and prior years' audit programs.
B) copies of articles of incorporation, bylaws and contracts.
C) information related to the understanding of internal control.
D) results of analytical procedures from prior years.

Question

Quizplus · Accepted Answer

Permanent files typically include documents that are relevant for multiple years, such as articles of incorporation and internal control information, but not current and prior years' audit programs, which are specific to each audit year.

The Permanent Files Included as Part of Audit Documentation Do