Which of the Following Would Not Be Included in an Auditor's

question 51

Multiple Choice

Which of the following would not be included in an auditor's permanent file?

• A)Copies of long-term contracts
• B)Copies of debtors' confirmation letters
• C)The client's organisational chart
• D)Prior years' audit reports

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Definitions:

Negative Attitude

A predisposition or a mindset that is characterized by cynicism, pessimism, or a general lack of enthusiasm about something or life in general.

Learned Helplessness

A condition in which a person suffers from a sense of powerlessness, stemming from a traumatic event or persistent failure to succeed.

Fatalistic Thinking

The belief that all events are predetermined and therefore inevitable, often leading to a sense of powerlessness over one's future.

Overcompensation

A psychological term referring to the defense mechanism by which individuals cover up their weaknesses, real or imagined, by emphasizing traits they consider more desirable.