Day: April 19, 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.

• Audit Plan

Select ONE answer:

1. Permanent audit file
2. Both
3. Current audit file
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 3

1. Not correct
2. Not correct
3. Correct – The audit plan will be on the current file only.
4. Not correct

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