When Considering the Use of Management's Written Representations as Audit

question 63

Multiple Choice

When considering the use of management's written representations as audit evidence about the completeness assertion, an auditor should understand that such representations

• A) Complement, but do not replace, substantive procedures designed to support the assertion.
• B) Constitute sufficient evidence to support the assertion when considered in combination with reliance on internal controls.
• C) Are not part of the evidential matter considered to support the assertion.
• D) Replace reliance on internal controls as evidence to support the assertion.

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Definitions:

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