Accounting Multiple Choice Question – 20 July 2026

According to ISA 580, which ONE of the following MUST auditors obtain written representations about?

Select ONE answer:

1. Material matters where other evidence cannot reasonably be expected to exist
2. Management’s belief that it has fulfilled its responsibility for the preparation of an employee feedback questionnaire
3. That the financial statements record and reflect all transactions
4. Material matters where other evidence is missing due to an emergency, such as a fire

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 3

1. Not correct
2. Not correct
3. Correct – Auditors may only obtain written representations to support other audit evidence. Where evidence is missing due to a fire, this is not a matter to obtain a written representation on but is an inability to obtain sufficient appropriate audit evidence.
4. Not correct

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