Management representation

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Management representation is a letter issued by an auditor's client to the auditor in writing as one 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 acknowledge the financial statements and other presentation to the auditor are sufficient and appropriate and without omission of material facts to the financial statements.

For audit evidence, it is reliable if auditor cannot have any other way of obtaining the evidence. The example is contingent liabilities or off balance sheet liabilities.

But if there is any contradiction between source of evidence, auditor should make further investigation.