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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Definitions:

Slipping Clutch

A condition where the clutch fails to engage fully, resulting in a loss of power transmission from the engine to the drivetrain, often accompanied by a burning smell.

Clutch Installation Pilot Shaft

A tool used during the installation of a clutch to align the clutch disc with the pressure plate and the pilot bearing, ensuring proper engagement and operation.

Clutch Friction Disc Splines

The teeth on the hub of a clutch disc that mate with the input shaft splines of a transmission, allowing torque transfer.

Transmission Input Shaft Splines

Grooves or teeth on the input shaft of a transmission that mesh with corresponding parts to transfer power from the engine to the transmission.