Permanent vs Current Flashcards
1
Q
Engagement letter
A
Permanent
2
Q
New client questionnaire
A
Permanent
3
Q
Memorandum
A
Permanent
4
Q
Articles of association
A
Permanent
5
Q
Legal documents
A
Permanent
6
Q
History of business
A
Permanent
7
Q
Board minutes of continuing relevence
A
Permanent
8
Q
Prior period signed accounts, analytical procedures and management letters
A
Permanent
9
Q
Accounting system noted
A
Permanent
10
Q
Prior period control questionnaire
A
Permanent
11
Q
Financial statements
A
Current
12
Q
Account checklists
A
Current
13
Q
Management accounts
A
Current
14
Q
Reconciliation of management accounts to financial statements
A
Current
15
Q
Summary of unadjusted errors
A
Current
