美国CPA考试考点解析：管理当局声明书的主要目的

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试考点解析，帮助广大考生一起学习一起进步。

Three primary purposes for obtaining written representations from management.

管理当局声明书的主要目的

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.