Accounting Multiple Choice Question – 23 July 2026

For the following statement concerning written representations, select whether it is of no relevance, depends on the type of business, true or false.

• If the written representations given do not agree with other evidence, auditors should not trust any other representations made by management during the audit.

Select ONE answer:

1. No relevance
2. False
3. Depends on the type of business
4. True

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 2

1. Not correct
2. Correct – if written representations are inconsistent with other audit evidence, the auditor shall perform audit procedures to attempt to resolve the matter. If the matter remains unresolved, the auditor shall reconsider the assessment of management.
3. Not correct
4. Not correct

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