Which of the Following Statements Regarding the Letter of Representation

question 143

Multiple Choice

Which of the following statements regarding the letter of representation is not correct?

• A) It is prepared on the client's letterhead.
• B) It is addressed to the CPA firm.
• C) It is signed by high-level corporate officials, usually the president and chief financial officer.
• D) It is optional, not required, that the auditor obtain such a letter from management.

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