The Following Five Categories of Specific Matters That Might Be

Multiple Choice

The following five categories of specific matters that might be included in a management representation letter are consistent with ASA 580:

A) financial reports; completeness of information; internal control; significant risks and uncertainties; and subsequent events.
B) financial reports; accuracy of information; recognition, measurement, and disclosure; significant risks and uncertainties; and subsequent events.
C) financial reports; completeness of information; recognition, measurement, and disclosure; going concern; and subsequent events.
D) financial reports; completeness of information; recognition, measurement, and disclosure; significant risks and uncertainties; and subsequent events.