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- Management_representation abstract "Management representation is a letter issued by an auditor's client to the auditor in writing as one of audit evidences. The date of the document must not be later than the date of audit work completion. It is used to let the client's management declare in writing that the financial statements and other presentations to the auditor are sufficient and appropriate and without omission of material facts to the financial statements, to the best of the management's knowledge.For audit evidence, it is reliable if the auditor has no other means of obtaining evidence. Examples may include situations involving contingent liabilities or off-balance-sheet liabilities. The person issuing the letter should have the appropriate authority or seniority in the organization to vouch on the issue. In the case of contradictions between other sources of evidence and management representations, the auditor should conduct further investigations.".
- Management_representation wikiPageID "8394777".
- Management_representation wikiPageRevisionID "397921557".
- Management_representation hasPhotoCollection Management_representation.
- Management_representation subject Category:Auditing.
- Management_representation comment "Management representation is a letter issued by an auditor's client to the auditor in writing as one of audit evidences. The date of the document must not be later than the date of audit work completion.".
- Management_representation label "Management representation".
- Management_representation sameAs m.0271yj9.
- Management_representation sameAs Q16977221.
- Management_representation sameAs Q16977221.
- Management_representation wasDerivedFrom Management_representation?oldid=397921557.
- Management_representation isPrimaryTopicOf Management_representation.