Question：The directors of Mulish Co have refused the auditor's request to sign a formal letter of representation covering various matters which were covered by oral representations obtained from company staff during the audit.
Which of the following is not acceptable as an alternative form of evidence in respect of the matters on which representations were sought?
A. The representations have been formally minuted as accepted by the directors.
B. The audit working papers contain a record of the oral representations.
C. The auditor has prepared a statement of the representations which he has sent to the directors and the directors have confirmed in writing that the auditor's understanding of the representations is correct.
D. The auditor has held a meeting with the directors at which a statement of representations prepared by himself is discussed and agreed; the purpose and outcome of the meeting has been minuted.
The correct answer is:The audit working papers contain a record of the oral representations.
If the directors of Mulish Co are unwilling to sign a formal letter, then any of the other options would be acceptable as they all provide written evidence of the directors' approval of the specific representations requested.
高顿网校温馨提醒
各位考生，2016年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的
ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。
戳这里进入ACCA免费题库>>>
微信扫一扫，关注ACCA*7资讯，满满的干货喂饱你！ACCA微信公众号：gaodunacca
ACCA分享与交流QQ群：227573128
写评论
