The auditor obtains representations from management and attorneys prior to issuing the audit report.

Question

Quizplus · Accepted Answer

Obtaining representations from management and attorneys is a common practice in auditing to increase the reliability of audit evidence and to ensure legal compliance. The representations are typically included in the audit report as a means of providing additional assurance to users of the financial statements.

The Auditor Obtains Representations from Management and Attorneys Prior to Issuing