(Solution) - Janice Johnson is an experienced auditor in charge of several -(2025 Original AI-Free Solution)

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Academic Level: Undergrad. (yrs 3-4)

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Janice Johnson is an experienced auditor in charge of several clients. Her approach to an audit is to plan the audit without referring to previous year's documentation to ensure that a fresh approach will be taken in the audit. Explain why Johnson should examine the permanent file, as well as other selected audit documentation, as part of her risk analysis and audit planning.