At the stage of completing the audit, there are a number of things that the auditor need to do such as making a final assessment of the audit risk and obtaining a management representation letter from the client. (a) What actions may the auditor take when he concludes at the end of the audit that audit risk is not acceptable? (Note: Only the first 80 words will be marked.) (3 marks) (b) Under what circumstances are representations in a management representation letter considered acceptable audit evidence? (Note: Only the first 80 words will be marked.)