<Table> <Tr> <Td> </Td> <Td> This article is an orphan, as no other articles link to it . Please introduce links to this page from related articles; try the Find link tool for suggestions . (February 2009) </Td> </Tr> </Table> <Tr> <Td> </Td> <Td> This article is an orphan, as no other articles link to it . Please introduce links to this page from related articles; try the Find link tool for suggestions . (February 2009) </Td> </Tr> <P> Management representation is a letter issued by a client to the auditor in writing as part 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 the financial statements and other presentations to the auditor are sufficient and appropriate and without omission of material facts to the financial statements, to the best of the management's knowledge . </P> <P> For audit evidence, it is reliable if the auditor has no other means of obtaining evidence . Examples may include situations involving contingent liabilities or off - balance - sheet liabilities . The person issuing the letter should have the appropriate authority or seniority in the organization to vouch on the issue . </P>

When should the management representation letter be dated