Which of the Following Statements Ordinarily Is not Included Among

question 39

Multiple Choice

Which of the following statements ordinarily is not included among the written client representations made by the chief executive officer and the chief financial officer?

• A)"Sufficient audit evidence has been made available to the auditor to permit the issuance of an unqualified opinion."
• B)"There are no unasserted claims or assessments that our lawyer has advised us are probable of assertion and must be disclosed."
• C)"We have no plans or intentions that may materially affect the carrying value or classification of assets and liabilities."
• D)"No events have occurred subsequent to the balance sheet date that would require adjustment to,or disclosure in,the financial statements."

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Definitions:

Extensive Training

Comprehensive and in-depth education or instruction provided to employees to enhance their skills, knowledge, and performance in their current or future job roles.

Precise Job Descriptions

Clearly defined and detailed descriptions of a job's responsibilities, duties, and the necessary qualifications.

Organizational Structure

The framework comprising various duties, processes, reporting hierarchies, and methods of communication that connect different segments of an entity.

Organizational Chart

A visual representation of the structure of an organization, showing the hierarchy of positions, relationships between them, and divisions of responsibility.