LO 3-5 - 3.56Audit Documentation Permanent or Current Year Files. Audit documentation can be classified in two categories: (1) permanent files (which contain information that is relevant for many years' audits for the client) and (2) current files (which contain information that is relevant to supporting the current year's audit) Required: For each of the documents listed below, indicate whether they would appear in the permanent or current year files. 1. Audit planning memorandum 2. 3. 4. 5. 6. Client organizational chart Prior-years' financial statements and audit reports Engagement letter Bank confirmations Schedule for current-year depreciation calculation 7. Royalty agreements