As Part of an Audit, a CPA Often Requests a Representation

question 12

Multiple Choice

As part of an audit, a CPA often requests a representation letter from the entity. Which one of the following is not a valid purpose of such a letter?

• A) To provide audit evidence.
• B) To emphasize to the entity their responsibility for the fairness of the financial statements.
• C) To satisfy himself or herself that a certain account balance is fairly stated when certain customary auditing procedures are not performed.
• D) To provide possible protection to the CPA against a charge of knowledge in cases where fraud is subsequently discovered to have existed in the accounts.

---

Definitions:

Conditional

An if-then statement in logic, signifying that if the first condition is true, then the second condition follows.

Disjunction

A Boolean function that yields a true value when any one or more of its inputs are true.

Conjunction

A part of speech that connects words, phrases, or clauses within sentences.

Symbolize

To represent something abstract by a symbol or symbols.