Permanent vs Current

Question 1

Engagement letter

Answer 1

Permanent

Question 2

New client questionnaire

Answer 2

Permanent

Question 3

Memorandum

Answer 3

Permanent

Question 4

Articles of association

Answer 4

Permanent

Question 5

Legal documents

Answer 5

Permanent

Question 6

History of business

Answer 6

Permanent

Question 7

Board minutes of continuing relevence

Answer 7

Permanent

Question 8

Prior period signed accounts, analytical procedures and management letters

Answer 8

Permanent

Question 9

Accounting system noted

Answer 9

Permanent

Question 10

Prior period control questionnaire

Answer 10

Permanent

Question 11

Financial statements

Answer 11

Current

Question 12

Account checklists

Answer 12

Current

Question 13

Management accounts

Answer 13

Current

Question 14

Reconciliation of management accounts to financial statements

Answer 14

Current

Question 15

Summary of unadjusted errors

Answer 15

Current

Question 16

Partner report

Answer 16

Current

Question 17

Review notes

Answer 17

Current

Question 18

Audit planning memorandum

Answer 18

Current

Question 19

Time budgets and summaries

Answer 19

Current

Question 20

Written representations from management

Answer 20

Current

Question 21

Notes of board minutes

Answer 21

Current

Question 22

Third party communications

Answer 22

Current

Question 23

Working papers

Answer 23

Current