Which of the Following Is Not a Purpose of the Management

question 91

Multiple Choice

Which of the following is not a purpose of the management representation letter?

• A)It reminds management of its responsibility for the financial statements.
• B)It confirms oral responses obtained by the auditor earlier in the audit and the continuing appropriateness of those responses.
• C)It decreases the possibility of misunderstanding concerning the matters that are the subject of the representations.
• D)It implies that the auditor is responsible for the design of the internal controls.

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Definitions:

Liver Transplantation

A surgical procedure to replace a diseased liver with a healthy liver from a donor, used as a treatment for end-stage liver disease or liver failure.

Immune Globulin

A substance made from human blood plasma that contains antibodies to protect the body against infectious diseases.

Strangulated Hernia

A medical condition where a hernia is cut off from blood supply, leading to tissue death and possible complications if not treated.

Incarcerated Hernia

A hernia that is trapped and cannot be pushed back into the abdomen, potentially leading to tissue death.