Deal of The Day! Hurry Up, Grab the Special Discount - Save 25% - Ends In 00:00:00 Coupon code: SAVE25
Welcome to Pass4Success

- Free Preparation Discussions
Mail Us support@pass4success.com
Location US
Mob_nav_barsMENU

Isaca CCAK Exam - Topic 3 Question 82 Discussion

In audit parlance, what is meant by "management representation"?
D) Statements made by management in response to specific inquiries
A) A person or group of persons representing executive management during audits
B) A mechanism to represent organizational structure
C) A project management technique to demonstrate management's involvement in key project stages

Isaca CCAK Exam - Topic 3 Question 82 Discussion

Actual exam question for Isaca's CCAK exam
Question #: 82
Topic #: 3
[All CCAK Questions]

In audit parlance, what is meant by "management representation"?

Show Suggested Answer Hide Answer
Suggested Answer: D

Management representation is a term used in audit parlance to refer to the statements made by management in response to specific inquiries or through the financial statements, as part of the audit evidence that the auditor obtains. Management representation can be oral or written, but the auditor usually obtains written representation from management in the form of a letter that attests to the accuracy and completeness of the financial statements and other information provided to the auditor. The management representation letter is signed by senior management, such as the CEO and CFO, and is dated the same date of audit work completion.The management representation letter confirms or documents the representations explicitly or implicitly given to the auditor during the audit, indicates the continuing appropriateness of such representations, and reduces the possibility of misunderstanding concerning the matters that are the subject of the representations12.

Management representation is not a person or group of persons representing executive management during audits (A), as this would imply that management is not directly involved or accountable for the audit process. Management representation is not a mechanism to represent organizational structure (B), as this would imply that management representation is a graphical or diagrammatic tool to show the hierarchy or relationships within an organization. Management representation is not a project management technique to demonstrate management's involvement in key project stages , as this would imply that management representation is a method or practice to monitor or report on the progress or outcomes of a project.


by Na at Apr 12, 2026, 01:10 AM

Limited Time Offer

25%

Off

Get Premium CCAK Questions as Interactive Web-Based Practice Test or PDF

Contribute your Thoughts:

0/2000 characters
Submit Cancel
Rebecka
12 hours ago
It's D! Management makes statements during audits.
upvoted 0 times
...
Huey
6 days ago
D makes the most sense, but I can see why people get confused!
upvoted 0 times
...
Arminda
11 days ago
Really? I always thought management representation was about structure.
upvoted 0 times
...
Ronna
16 days ago
Wait, I thought it was A? That sounds more like it.
upvoted 0 times
...
Quentin
2 months ago
Totally agree, D is the right answer!
upvoted 0 times
...
Blondell
2 months ago
It's D! Management gives statements during audits.
upvoted 0 times
...
Lachelle
3 months ago
I thought it was about how management communicates their responsibilities, so I might lean towards option D as well.
upvoted 0 times
...
Phuong
3 months ago
I feel like "management representation" could also involve how management interacts with auditors, but I can't recall the exact definition.
upvoted 0 times
...
Christene
3 months ago
I remember practicing a question about this, and I think it was related to management's assertions during audits. Could it be option D?
upvoted 0 times
...
Vincenza
3 months ago
I think "management representation" refers to the statements made by management, but I'm not entirely sure if that's the right choice.
upvoted 0 times
...

Save Cancel