Accounting Multiple Choice Question – 29 July 2026

On which ONE of the following matters should an auditor seek a written representation?

Select ONE answer:

1. Whether there are plans to abandon free coffee refills in the canteen
2. Whether plant and equipment held on the client’s premises exists
3. The existence (or non-existence) of reconciling items between the cash balance and the bank statement balance
4. Whether there are any undisclosed subsequent events

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 – The auditor should be able to obtain sufficient alternative evidence regarding the existence of plant and equipment and reconciling items on the cash account.

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