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Please list and discuss the following items concerning Client Management Representation Letters: Are client management representation letters required by the auditing standards? What are their

Please list and discuss the following items concerning Client Management Representation Letters:

  1. Are client management representation letters required by the auditing standards?
  2. What are their purpose?
  3. Who should sign them?
  4. How should they be dated?
  5. What representations need to be present in them.
  6. What should the auditor do if the auditor can't obtain one

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