Accounting Multiple Choice Question – 4 August 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 matters to be referred to in the written representation letter shall be discussed by the auditor with senior management.

Select ONE answer:

1. False
2. True
3. No relevance
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 2

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

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