Question: When considering the use of managements written representations as audit evidence about the completeness assertion, an auditor should understand that such representations a. Complement, but

When considering the use of management’s written representations as audit evidence about the completeness assertion, an auditor should understand that such representations

a. Complement, but do not replace, substantive tests designed to support the assertion.

b. Constitute sufficient evidence to support the assertion when considered in combination with reliance on internal control.

c. Are not part of the audit evidence considered to support the assertion.

d. Replace reliance on internal control as evidence to support the assertion.

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