To which of the following matters would an auditor not apply materiality limits when obtaining specific written client representations?
- Disclosure of compensating balance arrangements involving restrictions on cash balances.
- Information concerning related-party transactions and related amounts receivable or payable.
- Fraud involving employees with significant roles in the internal control system.
- The absence of errors and unrecorded transactions in the financial statements.
C. Fraud involving employees with significant roles in the internal control system.
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