Mary Jones is auditing the accounts receivable of Chang Wholesalers. Several positive confirmations were returned. Which of the following comments on the positive confirmations would be of greatest concern to the auditors? We didn't receive these goods until January 2nd. This invoice is not due until January 10th. O We returned these goods on January 3rd under our verbal agreement with Chang Wholesalers. This amounts was paid on December 29th. Which of the following statements about the AICPA Code of Conduct is FALSE? some states incorporate the Code of Conduct into their state accountancy laws the code applies to all CPAs a member of the AICPA cannot direct another person to commit an act that would violate the code if the member committed it the Code applies to all professional services, unless the Code specifically excludes it or the services are performed outside of the US and the CPA IS following the rules of conduct of that country Which of the following is UNLIKELY to be included in a letter of representations? that all books and records have been made available to the auditors O all accounts receivable are considered collectible O management considers the effects of uncorrected financial statement misstatements to be immaterial management acknowledges their responsibility for the fair presentation of the financial statements all liabilities have been included in the balance sheet Anna & Michael, CPAs are hired on January 15, 2019 to audit the financial statements of Flagler Company for the year ended December 31, 2019. The auditors finish gathering evidence on February 17, 2020, and the auditors issue the audit report on February 28, 2020. The letter of representations should be dated: O December 31, 2019 February 28, 2020 February 17, 2020 January 15, 2019