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

Ibrahimhamm

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2022-06-27

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Review notes pertaining to questions and comments regarding the audit work performed.
A schedule of time spent on the engagement by each individual auditor.
Correspondence with the entity’s legal counsel concerning pending litigation.
Narrative descriptions of the entity’s accounting system and control procedures.

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Ibrahimhamm

2022-06-27

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