Accounting Multiple Choice Question – 5 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.

Written representations can be used as a substitute for evidence which would be available to the auditor by other means.

Select ONE answer:

1. True
2. No relevance
3. False
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 – Written representations cannot be used as a substitute for other evidence that is expected to be available.
4. Not correct

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