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AJ Kumar is completing the December 31, 2020, audit of Kiwi Company. As part of the final procedures, Kumar has requested representations from Kiwi's management

AJ Kumar is completing the December 31, 2020, audit of Kiwi Company. As part of the final procedures, Kumar has requested representations from Kiwi's management regarding their assertion as to the fairness of the financial statements and other important matters addressed by professional standards. Because Kiwi's management is attending an analyst briefing in the upcoming week, Kumar receives these signed representations dated February 6, 2021. Kumar has a few remaining items to complete, does so, and dates the auditor's report February 9, 2021.Describe the most appropriate course of action that the auditors should take.

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