When Considering the Use of Management's Written Representations as Audit

Multiple Choice

When considering the use of management's written representations as audit evidence about the completeness assertion, an auditor should understand that such representations:

A) Complement, but do not replace, substantive procedures designed to support the assertion.
B) Constitute sufficient evidence to support the assertion when considered in combination with a moderate assessed level of control risk.
C) Are generally sufficient audit evidence to support the assertion regardless of the assessed level of control risk.
D) Replace the assessed level of control risk as evidence to support the assertions.