Why are written representation and attorney letters obtained near the end of the evidence- gathering process and

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Why are written representation and attorney letters obtained near the end of the evidence- gathering process and dated on the date of the auditor’s report?

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Auditing and Assurance Services

ISBN: 978-0077862343

6th edition

Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws

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