When Using Management's Written Representations as Audit Evidence About the Completeness

question 5

Multiple Choice

When using management's written representations as audit evidence about the completeness assertion,an auditor should consider that such representations:

• A)Complement,but do not replace,substantive procedures designed to support the assertion.
• B)Constitute sufficient evidence to support the assertion when considered in combination with a moderate assessed level of control risk.
• C)Are generally sufficient audit evidence to support the assertion regardless of the assessed level of control risk.
• D)Replace the assessed level of control risk as evidence to support the assertions.

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Definitions:

Hyperprolactinemia

A condition characterized by an abnormally high level of prolactin in the blood.

Missed Menstrual Period

A condition where a woman does not experience her monthly menstrual bleeding at the expected time.

Central Obesity

A pattern of fat distribution characterized by excess fat around the midsection, which is associated with an increased risk of various health conditions.

Cushing's Syndrome

A hormonal disorder caused by prolonged exposure of the body's tissues to high levels of the hormone cortisol, leading to a variety of symptoms and health issues.