A written statement by management provided to the auditor to confirm certain matters or to support other audit evidence. Written representations in this context do not include financial statements, the assertions therein, or supporting books and records.I : Management RepresentationII : Auditor's RepresentationSelect one:a.II onlyb.Neither I nor IIc.I onlyd.Both I and IIClear my choice

Written representations – a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence.Written representations in

These are necessary information that the auditor requires in connection with the audit of the entity's financial statements.I : Management RepresentationII : Auditor's RepresentationSelect one:a.Either A or Bb.Both A and Bc.I onlyd.II only

The written representations shall be in the form of a representation letter addressed to the auditor.Select one:TrueFalse

The auditor may consider it necessary to obtain written representations from management and, where appropriate, those charged with governance to confirm responses to oral inquiries.Select one:TrueFalse

When considering the use of management's written representations as audit evidence about the completeness assertion, an auditor should understand that such representationsSelect one:a.Constitute sufficient evidence to support the assertion when considered in combination with a sufficiently low assessed level of control risk.b.Are not part of the evidence considered to support the assertion.c.Complement, but do not replace, substantive tests designed to support the assertion.d.Replace a low assessed level of control risk as evidence to support the assertion.