Flashcards in Management Representations Deck (7)
Is the auditor required to obtain a management representation letter?
Failure to obtain a rep letter is a?
What does the client assert in a management rep letter?
That all material matters have been adequately disclosed to the independent auditor
When is the rep letter obtained?
At the end of the audit
Management's refusal to furnish a rep letter generally results in a?
Disclaimer of opinion or withdrawal from audit
What date should be on the management rep letter?
Same date as the audit report