Management representation letters are required by professional auditing standards, whereas management letters are optional.
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Q66: An engagement checklist is prepared to assist
Q67: If a contingency will probably occur and
Q68: The management representation letter is prepared on
Q69: Current auditing standards require the performance of
Q70: Auditors approach obtaining evidence for presentation- and
Q72: The issuance of debentures by the client
Q73: Your client's balance sheet date is 30
Q74: Because a management representation letter is a
Q75: An agreement by a client to purchase
Q76: If the client's balance sheet date is
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