$24-21($Objectives $24-5,24-7)$ The following questions concern communications between management, those charged with governance, and the auditor. Choose the best response.

Which of the following is not a required item to be communicated by the auditor to the audit committee or others charged with governance?

Information about the auditor$$s responsibility in an audit of financial statements

Information about the overall scope and timing of the audit

Significant findings arising from the audit

Recommendations for improving the client$$s business

Written management representations obtained by the auditor in connection with a financial statement audit should include a

summary of all corrected misstatements.

statement of management$$s belief that any uncorrected misstatements are in fact not misstatements.

statement of management$$s belief that the effects of uncorrected misstatements are not material.

summary of all uncorrected misstatements.

A management letter

is the auditor$$s report on significant deficiencies and material weaknesses in internal control.

is mandatory in all audits and must be dated the same date as the audit report.

contains management$$s representations to the auditor documenting statements made by management to the auditor during the audit about matters affecting the financial statements.

contains recommendations from the auditor designed to help the client improve the efficiency and effectiveness of its business.