What Is the Primary Purpose of Obtaining Written Representations

question 9

Multiple Choice

What is the primary purpose of obtaining written representations?

• A)To provide auditors with substantive evidence of important assertions.
• B)To impress upon management its primary responsibility for the financial statements.
• C)To allow auditors to communicate important internal control deficiencies to management.
• D)To allow auditors to communicate important suggestions for improvement to management.

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Definitions:

Subcultures

Groups within a larger culture that have their own distinct set of values, beliefs, and behaviors.

Legends And Stories

Narratives passed down within an organization that impart values, ideals, and cultural norms, often embodying ideal behaviors or cautionary tales.

Bureaucratic Culture

An organizational culture characterized by formalized procedures and rules, hierarchy, and a clear division of labor, aimed at increasing efficiency.

Clan Culture

A type of corporate culture that emphasizes consensus, common values, and traditions similar to a family atmosphere.