Permanent and Current Audit files
In the case of recurring audits, some working paper files may be classified as permanent audit files, which are updated currently with information of continuing importance to succeeding audits. In contrast current audit files contain information relating primarily to the audit of a single period.
Latest posts by Treesha Jain (see all)
- GLOSSARY – AUDITING - January 12, 2017
- Applicability - January 12, 2017
- CONVERGENCE OF INDIAN ACCOUNTING STANDARDS WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) - January 12, 2017