Permanent files

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Permanent audit file
A permanent file is a set of records that  serves as an ongoing reference for an organization's external auditors. The information in the file is intended to be accessed repeatedly in successive audits to assist the audit team in the conduct of their tasks. The file may contain the following
Checklist - appointment as auditor
Independence checklist
Professional enquiry letter and response
Copy of resolutions re appointment
Engagement letter
Bank authority letter
Analytical review
Copies of past accounts
Statutory information
Client company background and history
Law & regulations providing a legal framework central to the company's ability to conduct its business
Client company's accounting system checklist
List of accounting records
https://www.accountingweb.co.uk/any-answers/what-should-be-included-in-a-permanent-audit-file

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