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美國CPA考試考點(diǎn)解析：管理當(dāng)局聲明書的主要目的
為了幫助參加2014年美國cpa考試的學(xué)員鞏固知識(shí)，提高備考效果，正保會(huì)計(jì)網(wǎng)校特為大家整理了美國cpa考試考點(diǎn)解析，幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。
Three primary purposes for obtaining written representations from management.
管理當(dāng)局聲明書的主要目的
a.To confirm representations explicitly or implicitly given to the auditor
b.To indicate and document the continuing appropriateness of such representations
c.To reduce the possibility of misunderstanding concerning matters that are the subject of the representations.
Instructor’s tips:
Instructor’s tips:“When management representation letter is required”is a heavily tested question.Candidates should memorize when auditor should request management representation letter from the client
Management’s responsibility is clarified in the management representation letter.It is important for the board of directors to differentiate auditor’s responsibility and theirs.
【我要糾錯(cuò)】 責(zé)任編輯：小敏
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