Câu 185: AUD: CPA Auditing and Attestation Exam

Which of the following is true about management representations obtained during an engagement to review the financial statements of a nonissuer?

1. A. Written representations from the current management are required for all periods being reported on. — đáp án hiện tại
2. B. Written representations with respect to prior periods should not be provided by the current management if they were not present during those periods.
3. C. Written representations should be addressed to members of management whom the accountant believes are responsible for and knowledgeable about the matters covered in the representation letter.
4. D. Written representations need not include information concerning subsequent events.