If a Client Refuses to Provide a Management Representation Letter

question 38

Multiple Choice

If a client refuses to provide a management representation letter for an integrated audit, the auditor may:

• A) withdraw from the engagement.
• B) note the scope limitation and issue a qualified opinion.
• C) issue a report explaining the limitation in the explanatory paragraph.
• D) None of the above.

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Definitions:

Auditory Canal

The tubular part of the outer ear that leads from the pinna to the eardrum, conducting sound waves to the eardrum.

Examination Room

A room in a healthcare facility equipped for physical check-ups and medical examinations of patients.

Disinfect

The process of using chemical agents to eliminate or reduce harmful microorganisms on surfaces or objects to prevent infection.

Wheelchair

A chair mounted on wheels for the use of individuals who cannot walk or have difficulty walking.