Question

Whether auditors choose to dual date or extend the end of fieldwork, they must obtain a/an _______ from management.

A) Written representation letter
B) Management representation letter
C) Auditing representation letter
D) Auditor's report date letter.

Answer 1

When auditors choose to dual date or extend the end of fieldwork, they must obtain a Management representation letter from management. The correct option is (c).

Step-by-step explanation:

When auditors choose to dual date or extend the end of fieldwork, they must obtain a Management representation letter from management. This letter is a written statement provided by management to the auditors.

It confirms their responsibility for the financial statements and the accuracy and completeness of the information provided to the auditors. It also acknowledges their understanding and agreement with the findings and conclusions of the audit.