Which of the Following Is Not a Purpose of the Management

question 91

Multiple Choice

Which of the following is not a purpose of the management representation letter?

• A)It reminds management of its responsibility for the financial statements.
• B)It confirms oral responses obtained by the auditor earlier in the audit and the continuing appropriateness of those responses.
• C)It decreases the possibility of misunderstanding concerning the matters that are the subject of the representations.
• D)It implies that the auditor is responsible for the design of the internal controls.

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Definitions:

Enthymeme

A rhetorical argument that is comprised of a premise and a conclusion but leaves one premise unstated.

Validity

The characteristic of possessing factual or logical robustness; in the realm of logic, it denotes a situation where true premises inevitably lead to a true conclusion.

Unstated Premise

An implicit assumption that is not explicitly expressed within an argument but is necessary for the argument's conclusion to hold.

Syllogism

A type of logic where a conclusion is reached from two provided or assumed statements (premises); a typical structure in logical reasoning.