management representation letter

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• Management representation — is a letter issued by an auditor s client to the auditor in writing as one of audit evidences. The date of the document must not be later than the date of audit work completion. It is used to let the client s management declare in writing that… …   Wikipedia

• representation letter — A document signed by the management of an organization and addressed to an external auditor that states financial statements are fairly presented and free from *fraud, *misstatements, or other irregularities. Representation letters can cover… …   Auditor's dictionary

• management representation — A statement made to an auditor by the management of an organization that confirms an item under audit is correct and complete. See also *letter of representation …   Auditor's dictionary

• letter of representation — A formal written record of representations made by the management of an organization to the auditors. The letter is prepared by the auditor and signed by management on a date as near as possible to the date of the auditors report and after all… …   Accounting dictionary

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• United States Senate Select Committee on Improper Activities in Labor and Management — The United States Senate Select Committee on Improper Activities in Labor and Management (also known as the McClellan Committee) was a select committee created by the United States Senate on January 30, 1957,[1] and dissolved on March 31,… …   Wikipedia

• Information technology audit process — Information technology audit process:Generally Accepted Auditing Standards (GAAS)In 1947, the American Institute of Certified Public Accountants (AICPA) adopted GAAS to establish standards for audits. The standards cover the following three… …   Wikipedia

• Audit working papers — are the documents which keeping all audit evidences obtained during financial statements auditing. Audit working paper is to be able to support the audit works done in order, sufficient and assurance audit evidences have been obtained and… …   Wikipedia

• Michael Grade — The Lord Grade of Yarmouth Born Michael Ian Grade 8 March 1943 (1943 03 08) (age 68) London, England Nationality British Education Stowe House …   Wikipedia

• Onyeka Nwelue — Born Onyekachukwu George Nwelue 31 January 1988 (1988 01 31) (age 23) Ezeoke Nsu, Imo State, Nigeria Nationality Nigerian Period …   Wikipedia

• United Kingdom — a kingdom in NW Europe, consisting of Great Britain and Northern Ireland: formerly comprising Great Britain and Ireland 1801 1922. 58,610,182; 94,242 sq. mi. (244,100 sq. km). Cap.: London. Abbr.: U.K. Official name, United Kingdom of Great… …   Universalium