Auditing A2 - A2_Sim 2 ‘Audit Documentation Part Documentation that will be used in future audits will be included in the Permanent File, while documentation applicable to the Year 5 will be included in the Current File. 10-year eas coiact for ofc bling PPermanent Fe earaqne pension plan descpin [Permanent Fe Year 5 working tal balance |oaren Fie Executive stock option agroments [Pomanent Fe [rics of operation [Permanent Fe [ear noel stators [Garon Fie Bonk reconatatns |oaren Fie Mites of the Board of Delors Movtngs [Permanent Fe [favours receableconinalions |oaren Fie Part 2: Strapp would be obligated to disclose information about the Year 5 audit of Carfagno if the information was: + Subpoenaed by a court + For investigation by the state board of accountancy + Requested by Strapp’s attorney if Strapp was sued by Carfagno JAudit Procedure + [Traced and agreed to supporting invoice. € Footed 7 |cross footed [Agreed amount to Subsidiary ledger = Recalculated