- letter of representation
- A formal, written statement made by an *auditee and addressed to an *external auditor, in which the auditee confirms that statements made to the auditor are accurate and complete. Letters of representation also usually define the responsibility of an auditee for the *fair presentation of *financial statements under audit.
Auditor's dictionary. 2014.
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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
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