these are true/false statements

Hart, an assistant accountant with the firm of Better & Best, CPAs, is auditing the financial statements of Tech Consolidated Industries Inc. The firm's audit plan calls for the preparation of written representations. Determine if the following statements are True or False. Required: A. Auditors are required to obtain written representations in all audits conducted under generally accepted auditing standards. True B. The major categories of items covered by written representations are: 1. Management's responsibilities for the financial statements and internal control over financial reporting. (Click to select) 2. Management's description of pending or threatened litigation, claims, or assessments currently outstanding. (Click to select) 3. Management's statement that the financial statements are prepared according to U.S. generally accepted accounting principles. (Click to select) 4. Management's belief that the effects of uncorrected misstatements are immaterial to the financial statements. (Click to select) 5. Management's statement the all financial records and related data were made available. (Click to select) 5. Management's statement that all financial records and related data were made available. (Click to select) C. Written representations should be addressed to management and dated as of the date of the report release date. (Click to select) D. Written representations should be signed by members of management whom the auditors believe are responsible and knowledgeable about matters covered by the representations (usually the CEO or CFO). (Click to select) E. Written representations replace some of the necessary audit work performed by the auditors. (Click to select)