Question

Heslo
What Current file contains?
Answer
Certificate of valuation of stock
Bank Reconciliation Statement
c. Queries raised during the
course of audit
D. All of the above
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Answer 1

Answer:

The current file normally includes :

• Correspondence relating to acceptance of annual reappointment.

• Extracts of important matters in the minutes of Board Meetings and General Meetings as relevant to audit.

• Evidence of the planning process of the audit and audit programme.

• Analysis of transactions and balances.

Answer 2

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The current file normally includes :

• Correspondence relating to acceptance of annual reappointment.

• Extracts of important matters in the minutes of Board Meetings and General Meetings as relevant to audit.

• Evidence of the planning process of the audit and audit programme.

• Analysis of transactions and balances.

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