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:

Development

The process of growth or progression through a series of changes, often leading to an improved or more complex form.

Psychological Evaluation

An assessment conducted by a mental health professional to diagnose possible mental health disorders and assess an individual's emotional, cognitive, and psychological well-being.

Make Believe

A form of play or imagination where individuals create and act out scenarios that are not real.

Developmental Screening

A process that uses a brief test to identify if a young child is learning basic skills when they should, or if there are delays.