Which of the Following Statements Might Be Included Among Additional

question 771

Multiple Choice

Which of the following statements might be included among additional written client representations obtained by the auditor?

• A) Compensating balances and other arrangements involving restrictions on cash balances have been disclosed.
• B) Management acknowledges responsibility for illegal actions committed by employees.
• C) Sufficient audit evidence has been made available to permit the issuance of an unqualified opinion.
• D) Management acknowledges that there are no material weaknesses in internal control.

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Definitions:

Overall Mood

The general emotional tone or attitude encompassing how an individual or group feels at a given time.

Individual

Pertains to a single person or entity, distinct from others in a group or category.

Group

Two or more people who interact, share common goals, have unspoken or formal rules or norms, maintain stable role relationships, and form subgroups.

Attitudes

Mental and emotional entities that predispose us to respond in a particular way to objects, people, and events.