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If an auditor is unable to obtain a letter of representation from the client, what does PCAOB AS 2805: Management Representations suggest an auditor should

If an auditor is unable to obtain a letter of representation from the client, what does PCAOB AS 2805: Management Representations suggest an auditor should do? Cite the specific paragraph(s) in your response. Assume you are hours from completing the audit, and for unknown reasons your client is unwilling to provide you with a signed representation letter from the CEO and CFO. What would you do?

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