Which of the Following Items Would Appear in Written Representations

question 22

Multiple Choice

Which of the following items would appear in written representations in the audit of a public entity but not a nonpublic entity?

• A)Statements related to management's responsibility for the entity's financial statements.
• B)Statements related to management's responsibility for designing internal control to prevent and detect fraud.
• C)An indication that all subsequent events have been disclosed to the auditors.
• D)Management's opinion as to the effectiveness of its internal control over financial reporting.

---

Definitions:

Ownership

The act of having legal or rightful title to something, such as property, or feeling responsibility for an outcome or process in an organization.

Foreign Subsidiary

A company that is owned or controlled by another company but is located in a different country.

International Operations

Business activities and transactions conducted across national borders, involving the management of international resources, markets, and logistics.

Asia Pacific Economic Forum

a regional inter-governmental forum aimed at facilitating economic growth, cooperation, trade, and investment in the Asia-Pacific region.