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Documentation of Representations by Management
The auditor would ordinarily involve in audit working papers evidence of management's representations in form of a summary of oral discussions along with written or management representations from management.
A written representation is better audit evidence rather than an oral representation and can considered the form of as:
should your test for unrecorded liabilities be affected by the fact that a letter is obtained in which a responsible management official certifies that to the test of his knowledge
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I have some questions in ACL PROGRAME . IF YOU CAN HELP ME
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Advantages and disadvantages
An audit team is currently engaged in planning the audit of the financial statements of E Limited as at 30 June 2011. This was the first accounting period during which all the tran
what is the effect of fraud and error on the financial statement.please I want simple answer
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