Which One of the Following Is Not a Purpose of the Management

question 151

Multiple Choice

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

• A)It clearly documents the audit procedures that were performed by the auditors.
• B)It further acknowledges management's responsibility for the financial statements.
• C)It confirms oral responses obtained by the auditor earlier in the audit and the continuing appropriateness of those responses.
• D)It reduces the possibility of misunderstanding concerning the matters that are the subject of the representations.

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