When considering the use of Managements written representations as audit evidence about the completeness of an assertion, an auditor should understand that such representations select one of the answers that best completes this sentence and explain your response: (a) Constitute sufficient evidence to support the assertion when considered in combination with a sufficiently low assessed level of control risk. (b) Complement, but do not replace, substantive tests designed to support the assertion. (c) Are not part of the evidence considered to support the assertion. (d) Replace a low assessed level of control risk as evidence to support the assertion