What Is the Primary Purpose of Obtaining Written Representations

question 33

Multiple Choice

What is the primary purpose of obtaining written representations?

• A) To provide auditors substantive evidence of important assertions.
• B) To impress upon management its primary responsibility for the financial statements.
• C) To allow auditors to communicate important internal control deficiencies to management.
• D) To allow auditors to communicate important suggestions for improvement to management.

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Definitions:

Anxiety-Arousing

Refers to stimuli or events that induce feelings of anxiety or stress.

Unconscious Conflicts

Internal struggles in the unconscious mind, often stemming from repressed emotions or experiences, influencing behavior and mental health.

Stressful Life Situation

Any circumstance that poses a challenge or threat to a person's well-being, requiring adaptation or coping strategies.

Self-Inflicted

Caused by oneself or one's own actions, often referring to harm or injury.