Permanent File vs Current File Flashcards Preview

Audit Simulation > Permanent File vs Current File > Flashcards

Flashcards in Permanent File vs Current File Deck (2):
1

What's included in the permanent file

Board Minutes
Articles of Incorporation
Pension Plan Description
10 year lease contract
Executive Stock Option Agreement

2

Whats Included in the Current File

A/R Confirmation
Bank Recs
Financial Statements
Working Trial Balance