单选题 ISA 580 Written Representations require auditors to obtain written representations to support other evidence. For which of the following matters would a written representation NOT be suitable as audit evidence?

A、 That all deficiencies in internal control known to management have been communicated to the auditor
B、 That subsequent events requiring adjustment or disclosure in the financial statements have been dealt with appropriately
C、 That the payroll charge for three months of the year when the accounting records were unavailable is correctly stated
D、 That management has fulfilled their responsibility for the preparation and presentation of the financial statements

【正确答案】 C

【答案解析】When the accounting records are unavailable, it is not acceptable to obtain a written representation as this represents an inability to obtain sufficient and appropriate audit evidence and if material would result in a modified audit report.