Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 39

Which of the following statements is not true with respect to written representations?
A) The failure of management to furnish them is a significant scope limitation, resulting in either an adverse opinion or a disclaimer of opinion.
B) They should address management's responsibility for designing internal control to prevent and detect fraud.
C) Auditors use them to corroborate information received during the audit from the client and its employees.
D) They are dated the same date as the auditor's reports.