<P> Management representation is a letter issued by a client to the auditor in writing as part 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 . </P>
<P> Management representation is a letter issued by a client to the auditor in writing as part 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 . </P>
when should the management representation letter be dated
when should the management representation letter be dated
must not be later than the date of audit work completion
must not be later than the date of audit work completion