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Author Question: The permanent files included as part of audit documentation donotnormally include (Read 96 times)

mt05945

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Question 1

The permanent audit file would usually include the
◦ client's working trial balance.
◦ summary of the risk assessment procedures performed.
◦ organizational chart of the company's employees.
◦ summary of the auditor's test of controls for the current years audit.

Question 2

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


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Marked as best answer by mt05945 on Aug 21, 2022

lactosetheintolerant

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mt05945

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Reply 2 on: Aug 21, 2022
Gracias!


raili21

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Reply 3 on: Yesterday
YES! Correct, THANKS for helping me on my review

 

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