Day: August 1, 2026

For the following statement concerning written representations letters, select whether it is of no relevance, depends on the type of business, true or false.

• The written representation letter must be dated before the auditor’s report.

Select ONE answer:

1. No relevance
2. False
3. True
4. Depends on the type of business

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 – They should be dated before (although not much before) the auditor’s report as they form part of the audit evidence on which the auditor is relying to reach his opinion.
4. Not correct

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