The date of the management representation letter received from the client should coincide with which of the following?
A) date of latest subsequent event disclosed in the notes to the financial statements
B) date of the auditor's report
C) balance sheet date
D) engagement agreement

Question

Quizplus · Accepted Answer

The management representation letter should be dated as of the date of the auditor's report to ensure that all representations cover the period up to the completion of the audit.

The Date of the Management Representation Letter Received from the Client