Which of the Following Is Not a Reason Why the Auditor

question 26

Multiple Choice

Which of the following is not a reason why the auditor requests that the client provide a letter of representation?

• A) Professional auditing standards require the auditor to obtain a letter of representation.
• B) It impresses upon management its responsibility for the accuracy of the information in the financial statements.
• C) It provides written documentation of the oral responses already received to inquiries of management.
• D) It determines the type of opinion the auditor will issue on the financial statements.

---

Definitions:

Order Policy

Guidelines or rules defining how and when orders should be placed to replenish stocks and manage inventory levels.

Cumulative Probability Distribution

A function that gives the probability that a random variable is less than or equal to a certain value, often used in statistics to summarize data.

Random Number Intervals

A sequence of intervals generated by a random process, often used in simulations and statistical sampling.

Probability Distribution

A mathematical function that provides the probabilities of occurrence of different possible outcomes for an experiment.