The auditor is required to obtain certain written representations from management in meeting the:
A) first standard of field work.
B) third standard of field work.
C) third standard of reporting.
D) second standard of field work.
E) second standard of reporting.

Question

Quizplus · Accepted Answer

The third standard of field work requires the auditor to obtain sufficient appropriate audit evidence by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. Part of this evidence includes obtaining written representations from management.

The Auditor Is Required to Obtain Certain Written Representations from Management