1. Representation letters are dated as of the date of the 2. Inventory can be observed as it is by client personnel. 3. may be involved in some testing of calculations. audit report 4. Analytical procedures are the primary way to test data. engagement 5. The primary source of evidence about pending litigation is the attorney. fieldwork letter signature 1. Representation letters are dated as of the date of the 2. Inventory can be observed as it is by client personnel. 3. may be involved in some testing of calculations. audit report 4. Analytical procedures are the primary way to test data. engagement 5. The primary source of evidence about pending litigation is the attorney. fieldwork letter signature