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Which of the following is true about written representations?

Auditingmedium
AThey are the best source of audit evidence
They should be used only when there is a lack of other substantive audit evidence
CThey should be used only when there is other substantive audit evidence to complement it
DShareholders receive a copy of all material written representations

Correct Answer: B. They should be used only when there is a lack of other substantive audit evidence

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