management representation letter

Definition

A letter written by company management which attests to the accuracy of an audit. In this letter, management confirms that the all information contained within the company's financial statements is true and accurate and that all information has been disclosed.

Use this term in a sentence

The management representation letter was really interesting to us and we thought it was a really cool way to do things.

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You should always try and make sure you include all pertinent info in any management representation letter you write off on.

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I read over the management representation letter and came away more confident than ever in the veracity of the previous audit.

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