Which of the Following Individuals Should Sign the Management Representation

question 52

Multiple Choice

Which of the following individuals should sign the management representation letter?

• A)The members of the audit committee and board of directors.
• B)The chief executive officer and the chief financial officer.
• C)The chief financial officer and the treasurer.
• D)The controller and the auditor.

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Definitions:

Rokeach Value Survey

A psychological survey that measures the terminal and instrumental values individuals have, helping to understand their beliefs, personality, and behavior.

Pressure to Act Unethically

Situations where individuals or groups feel compelled to compromise their ethical standards due to external pressures or expectations.

Amoral Managers

Managers who lack a clear sense of ethical considerations in their decision-making, focusing more on legal compliance or profit maximization without regard to moral implications.

Ethical Implications

The consideration of the moral consequences and responsibilities linked to a decision, action, or policy.