The permanent file section of the working papers that is kept for each audit client most likely

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The permanent file section of the working papers that is kept for each audit client most likely contains

a. Review notes pertaining to questions and comments regarding the audit work performed.

b. A schedule of time spent on the engagement by each individual auditor.

c. Correspondence with the client's legal counsel concerning pending litigation.

d. Narrative descriptions of the client's accounting system and control procedures.

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Auditing And Assurance Services

ISBN: 9780073527086

7th Edition

Authors: William MessierSteven Glover

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