Which of the following is true about written representations?

(A) They are the best source of audit evidence (X)
(B) They should be used only when there is a lack of other substantive audit evidence     ()
(C) They should be used only when there is other substantive audit evidence to complement it (X)
(D) Shareholders receive a copy of all material written representations (X)

Answers: They should be used only when there is a lack of other substantive audit evidence .