When considering the use of management's written representations as audit evidence about the completeness assertion,an auditor should understand that such representations
A) complement, but do not replace, substantive procedures designed to support the assertion.
B) constitute sufficient evidence to support the assertion when considered in combination with reliance on internal controls.
C) are not part of the evidential matter considered to support the assertion.
D) replace reliance on internal controls as evidence to support the assertion.

Question

Quizplus · Accepted Answer

Management's written representations can provide corroborative evidence to support the completeness assertion, but they cannot replace substantive procedures designed to support the assertion. As such, they complement substantive procedures and are not a substitute for them. It is also important for auditors to remain skeptical and not solely rely on management's representations without additional evidence.

When Considering the Use of Management's Written Representations as Audit