To Which of the Following Matters Would an Auditor Not

Multiple Choice

To which of the following matters would an auditor not apply materiality limits when obtaining specific written client representations?

A) Disclosure of compensating balance arrangements involving restrictions on cash balances.
B) Information concerning related party transactions and related amounts receivable or payable.
C) The absence of errors and unrecorded transactions in the financial statements.
D) Fraud involving employees with significant roles in the internal control structure.