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NEW QUESTION: 1
A purpose of a management representation letter is to reduce:
A. Audit risk to an aggregate level of misstatement that could be considered material.
B. An auditor's responsibility to detect material misstatements only to the extent that the letter is relied on.
C. The possibility of a misunderstanding concerning management's responsibility for the financial
statements.
D. The scope of an auditor's procedures concerning related party transactions and subsequent events.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. A purpose of a management representation letter is to reduce the possibility of a
misunderstanding concerning management's responsibility for the financial statements. The first
representation made in the letter states "we are responsible for the fair presentation in the financial
statements of financial position, results of operations and cash flows in conformity with GAAP."
Choice "A" is incorrect. The management representation letter confirms oral representations made by
management but does not have an effect on audit risk.
Choice "B" is incorrect. The management letter is important audit evidence but it does not reduce the
auditor's responsibility to detect material misstatements.
Choice "D" is incorrect. The management letter is important audit evidence but it does not reduce the
scope of an auditor's procedures concerning related party transactions and subsequent events (or any
other generally accepted audit procedure).

NEW QUESTION: 2
You find that your diabetic patient is hypoglycemic, you have oral glucose to give to the patient. You will give 15 grams of instant glucose to the following patients except?
A. Conscious with blood sugar
B. Semi conscious with gag reflex and the ability to swallow
C. Semi conscious without the ability to swallow
D. Conscious with an altered mental status and blood sugar of 80mg/dl
Answer: C
Explanation:
Explanation/Reference:
Explanation:
The clinician should never give any patient who can not swallow anything by mouth, aspiration is a real risk. A patient with an altered mental status with a blood sugar of 80mg/dl should be given glucose to correct the mental status.

NEW QUESTION: 3
A service order is created. External operations for services are created for this order.
What document is created when this customer service order is saved and released?
A. A purchase requisition
B. A service entry sheet
C. A customer invoice
D. A purchase order
Answer: A