Biology Forums - Study Force

Which of the following is not a reason why the auditor requests that the client provide a letter of representation?

▸ Professional auditing standards require the auditor to obtain a letter of representation.

▸ It impresses upon management its responsibility for the accuracy of the information in the financial statements.

▸ It provides written documentation of the oral responses already received to inquiries of management.

▸ It determines the type of opinion the auditor will issue on the financial statements.

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