Accounting Multiple Choice Question – 27 July 2026

Written representations may be sought as audit evidence.

Which ONE of the following is a valid circumstance in which written representations may be required?

Select ONE answer:

1. Where information which would normally be expected to be available is unavailable
2. To support other evidence about the suitability of accounting policies
3. To support the inspection, the staff suggestion committee minutes
4. When the alternative audit procedure would be too time-consuming

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 – The other two options would not be valid circumstances in which to seek written representations. If information that would normally be expected to be available is unavailable, this indicates an inability to obtain sufficient appropriate audit evidence. The fact that an alternative audit procedure is time-consuming is not a valid reason to seek a written representation; a written representation cannot substitute for other evidence that is expected to exist.
3. Not correct
4. Not correct

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