The Management Representation Letter Should Be Signed by the

question 23

Multiple Choice

The management representation letter should be signed by the

• A)members of the audit committee and board of directors.
• B)chief executive officer and the chief financial officer
• C)chief financial officer and the treasurer.
• D)controller and the auditor.

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Definitions:

Human Capital Rareness

The skills and talents of an organization’s people that are unique in the industry.

Computer Programmer

A professional who writes, tests, and maintains the instructions that computers must follow to perform their functions, using programming languages.

Critical Thinking

The objective analysis and evaluation of an issue in order to form a judgment, often characterized by clear and rational thinking.

Evidence-Based Management

The practice of using research-based facts to make decisions.