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 a moderate assessed level of control risk.
• C) Are generally sufficient audit evidence to support the assertion regardless of the assessed level of control risk.
• D) Replace the assessed level of control risk as evidence to support the assertions.

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Definitions:

Impaired Verbal Communication

A condition that results in difficulty expressing thoughts and needs verbally, often due to disorders, injury, surgery, or conditions like aphasia.

Computed Tomography (CT) Scan

An imaging procedure that uses computers and rotating X-ray machines to create cross-sectional images of the body, providing detailed internal views.

NPO

"Nil per os," a medical instruction meaning to withhold oral food and fluids from a patient for various reasons.

Contrast Medium

A substance used in medical imaging to improve the visibility of internal structures or fluids within the body.