As Part of an Audit, a CPA Often Requests a Management

Multiple Choice

As part of an audit, a CPA often requests a management representation letter from the entity. Which one of the following is not a valid purpose of such a letter?

A) To provide audit evidence.
B) To emphasize to the entity their responsibility for the fairness of the financial statements.
C) To satisfy himself or herself that a certain account balance is fairly stated when certain customary auditing procedures are not performed.
D) To provide possible protection to the CPA against a charge of knowledge in cases where fraud is subsequently discovered to have existed in the accounts.