Ms. Wood accepted an engagement to audit the 2017 financial statements of XYZ Company. XYZ completed the preparation of the 2017 financial statements on February 5, 2018, and Ms. Wood began the field work on February 20, 2018. Ms. Wood completed gathering sufficient appropriate evidence on March 25, 2018 and issued the report on March 31, 2018. When should management representations be dated and why