Question：Which one of the following working papers would normally be retained on the current file maintained for a limited company audit client?
　　A. A copy of the engagement letter.
　　B. Legal agreements.
　　C. A copy of the bank's response to the standard audit request letter.
　　D. An organisation chart summarising management functions and the division of responsibilities within the company.
　　The correct answer is:A copy of the bank's response to the standard audit request letter.
　　A copy of the bank's response to the standard audit request letter is a current working paper; a third party confirmation letter such as the bank letter is a verification procedure undertaken at each audit. The other documents would have continuing use to the auditor and therefore would be retained on the permanent file.
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