Which of the Following Should Be Included as a Written

Multiple Choice

Which of the following should be included as a written representation from management?

A) The belief that misstatements identified by the auditor and not corrected are immaterial.
B) The belief that misstatements identified by the auditor and corrected are material.
C) The belief that the auditor is responsible for the fair presentation of the financial statements in conformity with generally accepted accounting principles.
D) The belief that the financial statements are completely accurate in all respects.