Download Full Text (1.6 MB)
This section establishes a requirement that the independent auditor obtain written representations from management as a part of an audit of financial statements performed in accordance with generally accepted auditing standards and provides guidance concerning the representations to be obtained.
Auditing -- Standards -- United States; Audited financial statements -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Management representations; Statement on auditing standards, 085" (1997). Statements on Auditing Standards. 89.