Auditing And Assurance Services
Auditing And Assurance Services
17th Edition
ISBN: 9780134897431
Author: ARENS, Alvin A.
Publisher: PEARSON
Question
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Chapter 7, Problem 18RQ
To determine

Describe the term permanent file and list the type of information and explain the reason for not including the contents of the permanent file with the current year’s audit file by the auditor.

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Students have asked these similar questions
Is it allowed to send copies of the auditor's earlier paperwork to the client? If yes, are there any special criteria that auditors should review prior to delivering the client's documentation? At least three things should be mentioned.
Meaning and difference between the permanent audit file and the current audit file?
Is it OK to give the client copies of the auditor's previous documents? If so, what should the auditors look for before giving the documentation to the client? At least three things.
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