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.