dictate whether you would expect to find the following documents in the permanent audit file or the current-year audit file.

a. A letter from a customer confirming an account balance.

b. A memorandum describing the auditor’s work and conclusions regarding the adequacy of the allowance for doubtful accounts.

c. A copy of the client’s articles of incorporation.

d. A description of the client’s internal control structure.

e. A worksheet containing a bank reconciliation.

f. A worksheet containing an analysis of common stock transactions from inception of the company until the current date.

g. A memorandum describing the auditor’s inventory observation.

h. A computer listing of the client’s inventory balances.

i. A lead schedule