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

question 44

Multiple Choice

As part of an audit, a CPA often requests a management 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.

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Definitions:

Feature Detector Cells

Neurons in the brain that respond to specific characteristics of a visual stimulus, such as angles or movement.

Visual Cortex

The part of the cerebral cortex in the brain responsible for processing visual information received from the eyes.

Different Orientations

Refers to the various perspectives, preferences, or directions, whether in terms of sexual orientation, ideological beliefs, or other distinguishing characteristics.

Blind Spot

An area on the retina without photoreceptors where the optic nerve exits the eye, resulting in a lack of visual perception in this spot.