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Question

A current audit file normally includes ____________________.

A
Copies of the financial information being reported on and the related audit reports.
B
A record of the study and evaluation of the internal controls related to the accounting system.
C
In the case of a audit statutory corporation, the Act and Regulations under which the corporation functions
D
All of above
Solution
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Correct option is A. Copies of the financial information being reported on and the related audit reports.

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