Choice "B" is correct. The audit documentation that makes up the current file most likely would include a copy of the bank reconciliation.
Choice "c" is incorrect. The audit documentation that makes up the permanent file would include a copy of the pension plan contract.
Choice "d" is incorrect. The audit documentation that makes up the permanent file would include a copy of the articles of incorporation.
Choice "a" is incorrect. The audit documentation that makes up the permanent file would include a flowchart of the internal control.
