The auditors have two types of working paper files, the current file (CF) and the permanent file (PF). Using

the initials and the spaces provided, indicate which file each of the following documents would most likely

be filed.

loan agreement

confirmation of financial institution deposits

articles of incorporation

an analysis of long-term debt

general ledger

copies of the corporate by-laws

positive confirmation letter of customer's balance

bond indenture

analysis of owner's equity account

chart of accounts

pension agreement

adjusted trial balance

adjusting journal entries

analysis of miscellaneous expense

copy of financial statements