Accounting Multiple Choice Question – 18 July 2026

According to ISA (UK) 580, Written Representations, which ONE of the following is an auditor NOT required to confirm in writing with management?

Select ONE answer:

1. Management’s agreement of the level of materiality used during the audit
2. Management’s belief that it has fulfilled its responsibility for the preparation of financial statements
3. All transactions have been reflected in the financial statements
4. The fact that management has provided the auditor with all relevant information

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 1

1. Correct – the level of materiality used during the audit is the responsibility of the auditors.
2. Not correct
3. Not correct
4. Not correct

This work is licensed under a Creative Commons Attribution 4.0 International License.