Which of the following is not one of the categories of items included in the client letter of representation?
A) subsequent events
B) Completeness of information
C) recognition, measurement, and disclosure
D) materiality

Question

Quizplus · Accepted Answer

Materiality is a concept used in auditing to determine the significance of an amount, transaction, or discrepancy, but it is not a category typically included in the client letter of representation. The letter usually covers subsequent events, completeness of information, and recognition, measurement, and disclosure.

Which of the Following Is Not One of the Categories