9. Which of the following is the principal reason for the requirement to obtain a management representation letter from client management? (A) To reduce reliance on employee-completed internal control questionnaires. (B) To reduce reliance on analytical procedures that have been performed. (C) To replace assertions in the legal representation letter. (D) To complement other auditing procedures that have been performed.

12. An auditor was testing whether shipments were made only to credit-worthy customers. The client informed the auditor that the information technology system would not print bills of lading for customers that were on credit hold. The auditor would most likely next perform which of the following? (A) Select a sample of customers on credit hold, attempt to print bills of lading for these customers, and verify with the information technology department that only a few customers are on credit hold. (B) Attempt to print a bill of lading for one customer on credit hold and verify with the information technology department that this control cannot be overridden without approval. (C) Review recent shipments for a sample of customers on credit hold and verify with the accounting manager that all shipments were shipped by the due date. (D) Review the customer files for the names of all customers on credit hold and verify with the accounting manager that no shipments were made to these customers after they were listed on credit hold.

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