Written management representations obtained by the auditor in connection with a financial statement audit should include a:

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Written management representations obtained by the auditor in connection with a financial statement audit should include a:

(1) Summary of all corrected misstatements.

(2) Statement of management’s belief that any uncorrected misstatements are in fact not misstatements.

(3) Statement of management’s belief that the effects of uncorrected misstatements are not material.

(4) Summary of all uncorrected misstatements.

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Related Book For  answer-question

Auditing The Art and Science of Assurance Engagements

ISBN: 978-0134613116

14th Canadian edition

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Joanne C. Jones

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