Which of the following would not be included in an auditor's permanent file?
A) the client's organizational chart
B) copies of long-term contracts
C) copies of accounts receivable confirmation letters
D) prior years' audit reports

Question

Quizplus · Accepted Answer

Copies of accounts receivable confirmation letters are typically included in the current year audit files, not the permanent file. The permanent file contains information of continuing audit significance, such as the organizational chart, long-term contracts, and prior years' audit reports.

Which of the Following Would Not Be Included in an Auditor's