The Following Five Categories of Specific Matters That Might Be

question 90

Multiple Choice

The following five categories of specific matters that might be included in a management representation letter are consistent with ASA 580:

• A) financial reports; completeness of information; internal control; significant risks and uncertainties; and subsequent events.
• B) financial reports; accuracy of information; recognition, measurement, and disclosure; significant risks and uncertainties; and subsequent events.
• C) financial reports; completeness of information; recognition, measurement, and disclosure; going concern; and subsequent events.
• D) financial reports; completeness of information; recognition, measurement, and disclosure; significant risks and uncertainties; and subsequent events.

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Definitions:

Appraisal Interview

A meeting between a supervisor and an employee to review the employee's job performance, discussing strengths, weaknesses, and paths for improvement.

Information-Gathering Interview

A focused, structured conversation in which the goal is to seek out information from another person.

Civil Engineer

A professional engineer who designs, constructs, and maintains infrastructure projects and systems in the public and private sector.

Respect Confidentiality

The ethical practice of keeping sensitive information private, especially pertinent in professions dealing with personal data.