Spoken and written representations given by the auditee's officers, directors, owners, and employees are generally considered reliable enough to stand on its own.

Name: Spoken and written representations given by the auditee's officers, directors, owners, and employees are generally considered reliable enough to stand on its own.
Brand: Quizplus
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Question

Quizplus · Accepted Answer

Representations from the auditee's personnel are not considered sufficient on their own and need to be corroborated with other evidence to ensure reliability.

Spoken and Written Representations Given by the Auditee's Officers, Directors