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This Statement establishes a requirement that the independent auditor obtain certain written representations from management as a part of an examination made in accordance with generally accepted auditing standards and provides guidance concerning the representations to be obtained.
Attest function (Auditing) -- Standards -- United States; Audited financial statements -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Proposed statement on auditing standards : Client representations;Client representations" (1977). Statements of Position. 372.