Which One of the Following Items Would NOT Normally Be

question 93

Multiple Choice

Which one of the following items would NOT normally be included, in whole or in part, in the auditor's permanent file on a client?

• A) The company's constitution
• B) Organisation charts and internal control questionnaires
• C) The audit program
• D) Analyses of accounts such as long- term debt and shareholders' equity

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Definitions:

Marketing Mix Plans

Strategies that involve the adjustment and optimization of product, price, place, and promotion to effectively engage with a target market.

BCG Matrix

A strategic planning tool that uses two variables, market growth rate and market share, to evaluate a company's product portfolio.

SWOT Analysis

A strategic planning tool that stands for strengths, weaknesses, opportunities, and threats, used to identify and analyze the internal and external factors that can impact a project or business venture.

Competitive Advantages

The conditions or attributes that allow a company to produce goods or services better or more cheaply than its rivals, leading to a market advantage.