During a Review,the Auditor Is Required to Obtain Written Representations

question 39

Multiple Choice

During a review,the auditor is required to obtain written representations from management.Which of the following is not one of the required elements of the representation?

• A) Management's responsibility for the fair presentation of the financial statements.
• B) Management's belief that it has answered all inquiries fully and truthfully.
• C) Management has made all adjustments identified during the review.
• D) Management has disclosed information about subsequent events.

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Definitions:

Theme Effects

A set of visual alterations or embellishments applied to a document or presentation to maintain a consistent and appealing aesthetic.

Slide Master

A template in presentation software that defines the layout, background, color, fonts, and effects for all slides in a presentation.

Slide Sorter View

A feature in presentation software that displays thumbnail versions of slides, allowing for easy organization, deletion, duplication, or rearrangement of the presentation's flow.

Section Header

A title or heading for a specific portion of a document or presentation, used to organize and clearly delineate parts.