A. B. C. D. Misstatements that were brought to management's attention and corrected during the audit. Auditors should provide those charged with governance with a copy of the management representation letter. If there are industry, economic, or other uncertainties that could affect the entity's ability to continue as a going concern, these matters should be communicated to those charged with governance. If auditors and management disagree on an issue, management may contact other outside accountants to see if they may agree with management's views. If auditors are aware that management has consulted with other accountants, then it should be brought to the attention of those charged with governance. Auditors should communicate their own views on the issue and how they differ from management's views. Consultations with other accountants Written representation Business conditions affecting the entity Corrected misstatements eTextbook and Media