TCO K) When considering

(TCO K) When considering the use of Management’s written representations as audit evidence about the completeness of an assertion, an auditor should understand that such representations – select one of the answers that best completes this sentence and explain your response:
(a)  Constitute sufficient evidence to support the assertion when considered in combination with a sufficiently low assessed level of control risk.
(b) Complement, but do not replace, substantive tests designed to support the assertion.
(c)  Are not part of the evidence considered to support the assertion.
(d)  Replace a low assessed level of control risk as evidence to support the assertion

be brief

preview of the answer..

The management gives the written representations usually as sources that may be used by auditors to get evidence concerning completeness in audits done as per the globally accepted standards of auditing practice. The representations of the management personnel …

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