Accounting Multiple Choice Question – 26 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.

• A material item, subject to management judgement, for which no other evidence could reasonably be expected to exist.

Select ONE answer:

1. False
2. No relevance
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 1

1. Correct – Auditors may ONLY obtain written representations to support other audit evidence (ISA 580)
2. Not correct
3. Not correct
4. Not correct

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