A CPA Wishes to Use a Representation Letter as a Substitute

question 81

Multiple Choice

A CPA wishes to use a representation letter as a substitute for performing other audit procedures.Doing so:

• A)Violates professional standards.
• B)Is acceptable,but should only be done when cost justified.
• C)Is acceptable,but only for non-public clients.
• D)Is acceptable and desirable under all conditions.

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Definitions:

Recruitment

The process of identifying, attracting, evaluating, and hiring individuals to fill vacant positions within an organization.

Qualified Pool

A group of individuals who meet the specified criteria or qualifications for a particular role, position, or opportunity.

Job Applicants

Individuals who apply for a position within an organization, signaling their interest in joining the company.

External Recruitment

The process of filling job vacancies with candidates from outside the organization, as opposed to promoting or transferring existing employees.