The Permanent Files Included as Part of Audit Documentation Do

question 27

Multiple Choice

The permanent files included as part of audit documentation do not normally include

• A) a copy of the current and prior years' audit programs.
• B) copies of articles of incorporation, bylaws and contracts.
• C) information related to the understanding of internal control.
• D) results of analytical procedures from prior years.

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Definitions:

Infinite Recursion

A condition where a function calls itself indefinitely, often leading to a stack overflow error.

Base Case

In recursive programming, the condition under which a recursive function returns without making any more recursive calls.

Recursive Valued Methods

Methods that call themselves with altered parameters to solve a problem, often used in programming for tasks like sorting and searching.

Infinite Recursion

A coding error where a function repeatedly calls itself without a terminating condition, leading to a stack overflow.