【每日一练】ACCA F8（Dec 2014）

Please use the space provided on the inside of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.

ISA 580 Written Representations require auditors to obtain written representations to support other evidence. For which of the following matters would a written representation NOT be suitable as audit evidence? 
A That all deficiencies in internal control known to management have been communicated to the auditor
B That subsequent events requiring adjustment or disclosure in the financial statements have been dealt with appropriately
C That the payroll charge for three months of the year when the accounting records were unavailable is correctly stated 
D That management has fulfilled their responsibility for the preparation and presentation of the financial statements

Answer：

C

When the accounting records are unavailable, it is not acceptable to obtain a written representation as this represents an inability to obtain sufficient and appropriate audit evidence and if material would result in a modified audit report. 

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