Which One of the Following Items Would NOT Normally Be

question 60

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) analyses of accounts such as long-term debt and shareholders' equity
• B) organisation charts and internal control questionnaires
• C) the audit program
• D) the company's constitution

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Definitions:

RFID

stands for Radio-Frequency Identification, a technology that uses electromagnetic fields to automatically identify and track tags attached to objects.

Fast Fashion

A term used to describe clothing collections which are based on the most recent fashion trends and are brought to market quickly at an affordable price.

SCM System

A Supply Chain Management System is an integrated software solution that manages and oversees the flow of goods, data, and finances as a product or service moves from supplier to customer.

Amazon

A multinational technology company primarily known for its e-commerce platform, cloud computing services, digital streaming, and artificial intelligence.