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:

Western United States

A region of the United States that includes the states located west of the Mississippi River.

Coastal Mexico

A geographic region referring to the areas of Mexico that are adjacent to the Pacific Ocean, Gulf of Mexico, and the Caribbean Sea.

Biome

A large ecological community with distinct climate, plants, and animals adapted to its conditions, classified by predominant vegetation and characterized by adaptations of organisms to that particular environment.

Principal Factors

The main or most important elements or components that contribute to a specific process or outcome.