Which of the Following Statements Ordinarily Is Included Among the Written

question 35

Multiple Choice

Which of the following statements ordinarily is included among the written management representations obtained by the auditor?

• A) Compensating balances and other arrangements involving restrictions on cash balances have been disclosed.
• B) Management acknowledges responsibility for illegal actions committed by employees.
• C) Sufficient evidential matter has been made available to permit the issuance of an unqualified opinion.
• D) Management acknowledges that there are no material weaknesses in the account balances.

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Definitions:

Dislocated Shoulder

A condition where the head of the upper arm bone is displaced from the shoulder socket, causing pain and immobility.

Scapula

A flat, triangular bone located in the upper back, part of the shoulder girdle.

Humerus

A long bone in the arm or forelimb that runs from the shoulder to the elbow.

Glenoid Cavity

A shallow depression on the lateral surface of the scapula that articulates with the head of the humerus to form the shoulder joint.