1.Inform the appropriate authorities that the report cannot be relied upon

A principal purpose of a letter of representation from management is to*

a.Serve as an introduction to company personnel and an authorization to examine the records

b.Discharge the auditor from legal liability for his examination

c.Confirm in writing management's approval of limitations on the scope of the audit

d.Remind management of its primary responsibility for financial statements

2.A representation letter is issued by a client

a.is essential for the preparation of the audit program

b.is a substitute for testing

c.does not reduce the auditor's responsibility

d.reduces the auditor's responsibility only to the extent that it is relied upon

3.The date of the management representation letter should coincide with the date

a.Date of the auditor's report

b.Statement of Financial Position

c.Date of the latest subsequent event referred to in the notes to the financial statements

d.Date of the engagement agreement

3.Management's refusal to furnish a written representation on a matter the auditor considers essential constitutes*

a.Prima facie evidence that the financial statements are not presented fairly

b.A violation of the Foreign Corrupt Practices Act

c.An uncertainty sufficient to preclude an unqualified opinion

d.A scope limitation sufficient to preclude an unqualified opinion

5.What is the auditor's primary basis for the expression of an opinion on the financial statements?*

6.When should the auditor express on unmodified opinion on the financial statements?*