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Content of Management Representation Letter I AUD I Auditing and Attestation I CPA Exam
GAAS require that management should provide written representations regarding certain matters. These representations make the auditor MASTERFUL. Want to know about these matters in a very simple and interesting manner? Just watch this video.
From: Crosswalk CPA Review
Related topics : audit management representation letters
02.92 Letter of representation
The objective of this letter is to obtain written representations from management that they believe and agree that they fulfilled their responsibility for the preparation of the financial statements, that all information provided to the auditor is complete and accurate and supports other evidence relevant to the financial statements or specific assertions in the financial statements by means of written representation.
From: ProBeta Accountancy Development South Africa
Related topics : management representation letters to auditors
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