Search results with tag "Management representations"

Management Representations - American Institute of ...

a comprehensive basis of accounting other than generally accepted accounting principles. The specific representations to be obtained should be based on the nature and basis of presentation of the financial statements being audited. 4 Paragraph .07 of section 312, Audit Risk and Materiality in Conducting an Audit, states that

  Principles, Management, Accounting, Representation, Accepted, Generally, Generally accepted accounting principles, Management representations