For each of the following documents, state whether it would be located in the auditors’ permanent file or the current file.
(a) Articles of incorporation
(b) Bank confirmation for the current year
(c) Management representation letter for the current year
(d) Long-term debt agreement
(e) Organization chart
(f) Process documentation for payroll
(g) Details of employment contracts regarding stock options
(h) Engagement letter
(i) Board of director minutes for the current year
(j) Audit program for cash