The Following Five Categories of Specific Matters That Might Be

question 12

Multiple Choice

The following five categories of specific matters that might be included in a management representation letter are consistent with ASA 580:

• A) financial reports; completeness of information; recognition, measurement and disclosure; significant risks and uncertainties; and subsequent events.
• B) financial reports; completeness of information; recognition, measurement and disclosure; going concern; and subsequent events.
• C) financial reports; accuracy of information; recognition, measurement and disclosure; significant risks and uncertainties; and subsequent events.
• D) financial reports; completeness of information; internal control; significant risks and uncertainties; and subsequent events.

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Definitions:

Destroy Evidence

The act of intentionally eliminating material or data that could be used in legal proceedings to prove facts or offenses.

Rape Victim

An individual who has experienced sexual assault or rape, often requiring specialized support and care.

Prophylactic Treatment

Preventive treatment aimed at warding off disease or preventing its spread.

Sexually Transmitted Diseases

Infectious diseases that are primarily spread through sexual contact, including vaginal, anal, and oral sex.