The permanent audit file would usually include the following:
A)client's working trial balance
B)summary of the risk assessment procedures performed
C)organizational chart of the company's employees
D)summary of the auditors test of controls for the current years audit

Question

Quizplus · Accepted Answer

The permanent audit file typically includes documents that are relevant for multiple audit periods, such as the organizational chart of the company's employees, which provides a consistent reference for understanding the company's structure.

The Permanent Audit File Would Usually Include the Following