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

question 50

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:

Active Listener

An individual who fully concentrates, understands, responds, and then remembers what is being said in a conversation.

Non-Verbal Cues

Forms of communication that do not use words but convey messages through body language, facial expressions, gestures, posture, and tone of voice.

Constructive Feedback

Feedback provided in a manner intended to help and encourage the recipient to improve or advance in certain areas.

Receiver

The individual or entity that receives a message or information, playing a critical role in the communication process.