Management representation - Wikipedia Management representation This article is an orphan, as no other articles link to it. Please introduce links to this page from related articles ; try the Find link tool for suggestions. ( February 2009 ) 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. 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. See also ISA 500 Audit Evidence International Standards on Auditing ISA 580 Management Representations References This article does not cite any sources. Please help improve this article by adding citations to reliable sources. Unsourced material may be challenged and removed. ( November 2007 ) This accounting - related article is a stub. You can help Wikipedia by expanding it. Retrieved from `` https://en.wikipedia.org/w/index.php?title=Management_representation&oldid=843601762 '' Categories : Auditing terms Accounting stubs Hidden categories : Orphaned articles from February 2009 All orphaned articles Articles lacking sources from November 2007 All articles lacking sources All stub articles Talk About Wikipedia Add links This page was last edited on 30 May 2018, at 06 : 23. About Wikipedia

Question: when should the management representation letter be dated
Answer: must not be later than the date of audit work completion