The Management Letter Is Used

question 17

Multiple Choice

The management letter is used

• A) To allow management to corroborate oral representations to the auditor.
• B) To confirm the terms of the audit engagement.
• C) To list all reportable conditions with respect to internal controls.
• D) To make recommendations to the entity based on observations made during the audit.

---

Definitions:

Major Decisions

Significant choices that impact the course of an individual's or organization's path, often requiring careful thought and consideration.

Kotter's 8 Step Change Model

A process designed by John Kotter to facilitate organizational change, which includes creating urgency, forming a powerful coalition, and embedding new approaches into the culture.

Sense

A faculty by which the body perceives an external stimulus; one of the faculties of sight, smell, hearing, taste, and touch.

Organization

A structured arrangement of people working together to accomplish specific goals.