The Letter of Representation Obtained from an Audit Client Should

question 77

Multiple Choice

The letter of representation obtained from an audit client should be

• A) dated as of the end of the period under audit.
• B) dated as of the audit report date.
• C) dated as of any date decided upon by the client and auditor.
• D) dated as of the issuance of the financial statement.

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Definitions:

Tautology

A redundant or repetitive statement in which the conclusion is equivalent to the premise.

Logic of Statements

Concerns the principles and criteria for evaluating the validity and coherence of declarative sentences that assert something.

Conjunction

A grammatically correct construction used to assert that two statements are both true.

Logic of Statements

The study and application of the principles of valid inference and correct reasoning, especially as it applies to statements.