1.

In conducting test of control, we need not to check or test all the controls regarding financial
statements.

TRUE

2. Management representation letter is the same as management letter.

FALSE

3. If an auditor detects significant deficiencies and material weaknesses from the internal control of the
management, he needs to informed it to the management.

TRUE

4. When the design of internal control is strong that's the only time when you perform a test of control.

TRUE

5. If the internal control is weak, you still need to check the operating effectiveness or done the test of
control. FALSE

6. As required to the standard, communication to management with regards to the suggestions of

improving the deficiencies of the internal control of the entity must be through written.

TRUE

7. Those charged with governance are implied as the top management.

FALSE