Problem

Which of the following items would appear in written representations in the audit of a pub...

Which of the following items would appear in written representations in the audit of a public entity but not a nonpublic entity?

A. Statements related to management’s responsibility for the entity’s financial statements.

B. Statements related to management’s responsibility for designing internal control to prevent and detect fraud.

C. An indication that all subsequent events have been disclosed to the auditors.

D. Management’s opinion as to the effectiveness of its internal control over financial reporting.

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