The written representation from management _______.
A)supplements the inquiries made of management regarding subsequent events and the evidence gathered from audit procedures
B)supplements the inquiries made of the auditor regarding subsequent events and the evidence gathered from audit procedures
C)can be drafted by the auditor and signed by the internal audit function on behalf of management
D)transfers legal liability for any financial statement errors to the auditor

Question

Quizplus · Accepted Answer

The written representation from management supplements the inquiries made of management regarding subsequent events and the evidence gathered from audit procedures, as it provides the auditor with management's written acknowledgement of their responsibility for the financial statements, and confirms any representations made during the audit. The other options are incorrect as they do not accurately describe the purpose or nature of the written representation.

The Written Representation from Management _______