Multiple choice

Directions: Choose the correct option for the given question.

Which of the following is not a part of the usual contents of the current file and audit working papers?

  1. A copy of accounts on which auditors are reporting

  2. Audit programme

  3. Minutes of the meetings

  4. Memorandum of Association and Articles of Association
Reveal answer Fill a bubble to check yourself
D Correct answer
Explanation

Current audit working papers contain the current year's audit-related documents like accounts, audit programs, and minutes. The Memorandum of Association and Articles of Association are constitutional documents that belong in the permanent audit file (continuing file), not the current file. They are retained permanently and referenced across multiple audits.

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