What Is a Written Representation

Multiple Choice

What is a written representation?

A) A written statement by management provided to the auditor to confirm certain matters or to support other audit evidence.
B) A letter from management to the auditor acknowledging management's responsibility for the preparation of the financial statements.
C) A written statement containing details of any verbal representations made by management during the course of the audit.
D) A letter from auditor to the management informing their concerns.