A CPA Wishes to Use a Representation Letter as a Substitute

question 81

Multiple Choice

A CPA wishes to use a representation letter as a substitute for performing other audit procedures.Doing so:

• A)Violates professional standards.
• B)Is acceptable,but should only be done when cost justified.
• C)Is acceptable,but only for non-public clients.
• D)Is acceptable and desirable under all conditions.

Understand the concept of the digital divide and efforts to mitigate it.

Distinguish between societal, market, and technological pressures in a business context.

Comprehend the challenges and strategies associated with Bring Your Own Device (BYOD) policies.

Identify the phases and purposes of BPI phases such as define, measure, analyze, improve, and control.

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Definitions:

But-For Test

A legal test used to determine causation, indicating that an event (the consequence) would not have occurred but for a certain action (the cause).

Actual Cause

also known as "cause in fact," it refers to the factual determination that a defendant's actions are the direct cause of an event or damage.

Plaintiff's Injury

The harm or damage suffered by the plaintiff that forms the basis of their claim in a lawsuit.

Negligence Per Se

is a legal doctrine that deems an act as negligent because it violates a statute or regulation.