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.

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Definitions:

Exception Handler

Code block or mechanism that handles or catches exceptions or errors occurring during the execution of a program.

Throw Statement

A command in many programming languages used to trigger an exception or error condition.

Throwing An Exception

Throwing an exception involves programmatically generating an error or exception condition, using statements like throw in Java, to signal that an abnormal or unexpected scenario has occurred.

Finally Block

A block in Java that follows try-catch blocks and is executed regardless of an exception being thrown or not.