As Part of an Audit, a CPA Often Requests a Management

question 44

Multiple Choice

As part of an audit, a CPA often requests a management representation letter from the entity. Which one of the following is not a valid purpose of such a letter?

• A)To provide audit evidence.
• B)To emphasize to the entity their responsibility for the fairness of the financial statements.
• C)To satisfy himself or herself that a certain account balance is fairly stated when certain customary auditing procedures are not performed.
• D)To provide possible protection to the CPA against a charge of knowledge in cases where fraud is subsequently discovered to have existed in the accounts.

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Definitions:

Saddle

A seat for a rider, typically made of leather, fastened to an animal's back by a girth.

Plane

Flat surface; an imaginary surface formed by extension through any axis or two points—for example, a midsagittal plane, a coronal plane, and a transverse plane.

Hinge

A type of joint that allows for motion in one plane, much like the opening and closing of a door, commonly found in the elbows and knees.

Synovial Joints

A type of joint that is surrounded by a flexible sac filled with lubricating synovial fluid, allowing for smooth movement between the bones.