Day: May 3, 2026

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

For each of the following types of information, select the appropriate file in which it will be contained.

• Written representation from management

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 1

1. Correct – The permanent audit file contains documents of ongoing relevance, whereas the current audit file contains documents and working papers that relate directly to the audit of the current year end
2. Not correct
3. Not correct
4. Not correct

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