Day: July 28, 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 a particular social media policy
3. To support the inspection of a minute introducing the directors’ intention to sell a material investment
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 3

1. Not correct
2. Not correct
3. 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.
4. Not correct

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