Accounting Multiple Choice Question – 25 July 2026

Auditors seek written representations from management to support oral representations made during the audit.

For the following statement in relation to a statutory audit, select whether a written representation is of no relevance, depends on the type of business, required or not required.

• The accounting policies selected and applied by management are appropriate.

Select ONE answer:

1. No relevance
2. Required
3. Depends on the type of business
4. Not required

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 4

1. Not correct
2. Not correct
3. Not correct
4. Correct – Specific written representations may include confirmation from management that the accounting policies selected are appropriate, but this is not compulsory.

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