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:

Practical Experience

Hands-on or direct involvement in day-to-day tasks, which aids in learning and development of skills.

Education

The systematic process of facilitating learning, or the acquisition of knowledge, skills, values, beliefs, and habits.

Crystallized Intelligence

The ability to use learned knowledge and experience.

Fluid Intelligence

The skill of logically addressing and resolving challenges in unfamiliar scenarios without the aid of existing knowledge.