The Permanent Audit File Would Usually Include the

question 54

Multiple Choice

The permanent audit file would usually include the

• A) client's working trial balance.
• B) summary of the risk assessment procedures performed.
• C) organizational chart of the company's employees.
• D) summary of the auditor's test of controls for the current years audit.

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Definitions:

Occupational Related

Pertaining to or connected with one's job or profession, especially in relation to health, safety, and well-being.

Respectable, Upper-Class

Pertains to individuals or groups considered high in social status, often admired for their wealth, education, or manners.

Opportunist Crime

A crime committed without premeditation or planning, seizing the moment when it appears advantageous.

Employee Theft

The act of stealing assets, money, or proprietary information from one's employer or workplace.