Page 59 - CA Inter MCQ Book
P. 59
CA RAVI TAORI CA INTER AUDIT MCQs
Part 06-SA 580
580.2 M19M
Which of the following is Incorrect:
a) Written representations are necessary information that the auditor requires in connection with
the audit of the entity’s financial statements
b) Similar to responses to inquiries, written representations are audit evidence
c) Written representations are requested from those responsible for the preparation and
presentation of the financial statements
d) Written representations provide necessary audit evidence and also, they provide sufficient
appropriate audit evidence on their own about any of the matters with which they deal.
580.3 SM23
Written representations are: -
a) Necessary audit evidence
b) Sufficient appropriate audit evidence
c) Not audit evidence
d) Audit evidence depending upon auditor’s professional judgment
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