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:

Solute

A substance that is dissolved in another substance, forming a solution.

Solvent

A substance in which a solute is dissolved to form a solution, typically a liquid.

Sugar

A sweet-tasting, soluble carbohydrate found in many plants, primarily used for energy by living organisms.

Diffuse

To spread or disperse substances from regions of higher concentration to regions of lower concentration, often referring to gases or liquids.