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If management is unwilling to provide a requested written representation, this may cause the auditor to:
Acancel the audit fee
Bautomatically issue a clean report
Creconsider the integrity of management and the effect on the opinion
Dignore the matter entirely
Answer & Solution
Correct answer: C. reconsider the integrity of management and the effect on the opinion
Refusal to give representations casts doubt on management integrity and the opinion.
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