Transcription of Management Representations - AICPA
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Management Representations - AICPA
Management Representations1941AU Section 333 Management Representations (Supersedes SAS No. 19.)Source: SAS No. 85; SAS No. 89; SAS No. 99; SAS No. section 9333 for interpretations of this for audits of financial statements for periods ending on orafter June 30, 1998, unless otherwise section establishes a requirement that the independent auditorobtain written Representations from Management as a part of an audit of fi-nancial statements performed in accordance with generally accepted auditingstandards and provides guidance concerning the Representations to be on Management an audit, Management makes many Representations to the au-ditor, both oral and written, in response to specific inquiries or through the fi-nancial statements. Such Representations from Management are part of theaudit evidence the independent auditor obtains, but they are not a substitutefor the application of those auditing procedures necessary to afford a reasonablebasis for an opinion regarding the financial statements under audit.
Accounting Standards Board (FASB) Accounting Standards Codifica-tion (ASC) 275, Risks and Uncertainties. o. Violations or possible violations of laws or regulations whose effects should be considered for disclosure in the financial statements or as a basis for recording a loss contingency.10 p.
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