The Permanent File Section of the Working Papers That Is

question 52

Multiple Choice

The permanent file section of the working papers that is kept for each audit client most likely contains:

• A) Review notes pertaining to questions and comments regarding the audit work performed.
• B) A schedule of time spent on the engagement by each individual auditor.
• C) Correspondence with the client's legal counsel concerning pending litigation.
• D) Narrative descriptions of the client's accounting procedures and controls.

---

Definitions:

Fetus

The developing human from roughly eight weeks after conception to birth, during which major structures and organs develop.

Alpha-Fetoprotein

A protein produced by the liver of a developing fetus, levels of which are tested during pregnancy as a marker for certain conditions.

Neural Tube Defect Screening

A test on a pregnant woman’s blood during the second trimester to measure the level of alpha-fetoprotein; test results reveal possible defects of the spine, spinal cord, skull, and brain.

Amniocentesis

A medical procedure used in prenatal diagnosis to extract amniotic fluid using a needle for genetic and chromosomal testing.