Which of the Following Items Would Appear in Written Representations

question 22

Multiple Choice

Which of the following items would appear in written representations in the audit of a public entity but not a nonpublic entity?

• A)Statements related to management's responsibility for the entity's financial statements.
• B)Statements related to management's responsibility for designing internal control to prevent and detect fraud.
• C)An indication that all subsequent events have been disclosed to the auditors.
• D)Management's opinion as to the effectiveness of its internal control over financial reporting.

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Definitions:

Conditioning Process

The method through which learning associations between stimuli or between a stimulus and a response are established.

Unconditioned Stimulus

A stimulus that naturally and automatically triggers a response without needing to be learned.

Comparator Model

A psychological theory suggesting that individuals compare their own outcomes with those of others to assess fairness and satisfaction.