Accounting Multiple Choice Question – 18 April 2026

Many auditors use two types of audit files: a current audit file and a permanent audit file.

For the following document, select whether it is most likely to be included in the current audit file, permanent audit file, both or neither.

• Engagement Letter

Select ONE answer:

1. Current audit file
2. Permanent audit file
3. Both
4. Neither

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 2

1. Not correct
2. Correct – The engagement letter will be held on the permanent audit file
3. Not correct
4. Not correct

This work is licensed under a Creative Commons Attribution 4.0 International License.