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:

Anisole

An organic compound, methoxybenzene, characterized by a methoxy group attached to a benzene ring, used as a precursor in perfumery and pharmaceuticals.

Compound

An entity made up of multiple elements chemically joined in constant ratios.

Chebysheff's Theorem

A statistical theorem stating that for any data set or distribution, no matter the shape, a minimum proportion of values must lie within a certain number of standard deviations from the mean.

Standard Deviation

A measure of the amount of variation or dispersion in a set of values, indicating how spread out the values are around the mean.