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What is a Management Representation Letter  

CATEGORY: Accounting & Auditing
  Nano Learning
0.2 CPE Credits
Level: Overview

We know that generally accepted auditing standards (GAAS) require auditors to obtain written representations from their clients' management team, as part of audits of financial statements and periods covered by the auditors' reports. The specific written representations will depend on the individual engagement circumstances and the nature and basis of the presentation of the financial statements. This overview may be appropriate for professionals at all organizational levels.

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