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A is corrent because permanent files include information affecting more than 1 year, such as analyses of capital stock and other owners’ equity accounts. While these accounts include few transactions annually, they have substantial balances which carry over to each following year.
B is incorrect because the high turnover of receivables result in a situation in which receivable confirmation replies provide evidence typically related to only the year under audit.
C is incorrect because schedules that support the current year’s adjusting entries will normally be retained in the current year files because of their direct relationship only to the current year audit.
D is incorrect because most documentation on the planning and supervision of each year’s audit will be retained in that year’s current files.