Statements on Auditing Standards

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Description

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.

ISBN

sas85 with cover

Publication Date

1997

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Audited financial statements -- Standards -- United States

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Management representations

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