A representation letter issued by a client:
A)is essential for the preparation of the audit program.
B)is a substitute for testing.
C)does not reduce the auditor's responsibility.
D)reduces the auditor's responsibility only to the extent that it is relied upon.

Question

Quizplus · Accepted Answer

A representation letter from a client does not reduce the auditor's responsibility. It is used to confirm certain matters or to support other audit evidence, but the auditor must still perform their own independent verification and assessment of the financial statements.

A Representation Letter Issued by a Client