Which of the following would not be included in an auditor's permanent file?
A)Copies of long-term contracts
B)Copies of debtors' confirmation letters
C)The client's organisational chart
D)Prior years' audit reports

Question

Quizplus · Accepted Answer

Debtors' confirmation letters are part of the audit documentation for a specific year and are not retained in the permanent file. The permanent file typically includes documents of continuing audit significance, such as long-term contracts, the client's organizational chart, and prior years' audit reports.

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