If the client refuses to provide written representations,auditors should issue either a qualified opinion or adverse opinion,depending on the importance of the omission.
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Q10: Attorneys should always provide a dollar estimate
Q11: While useful,analytical procedures are not required in
Q12: The chief executive officer,chief financial officer,or other
Q13: A primary purpose of obtaining written representations
Q14: The engagement quality review of audit documentation
Q16: Interim testing is ordinarily done prior to
Q17: Roll-forward procedures are normally conducted prior to
Q18: Subsequently discovered facts are matters identified by
Q19: Auditors' initial source of information about litigation,claims,and
Q20: Written representations should be dated as of
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