Day: August 3, 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.

• Written confirmations are required from all client staff who have made oral representations.

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 – It is usually only of senior management that auditors request written representations as they are responsible for matters of judgement, cooperating with the auditors etc.
2. Not correct
3. Not correct
4. Not correct

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