Analytical procedures performed during the final review are normally performed at the detailed-account level.
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Q6: Obtaining a management representation letter is an
Q7: A rep letter may complement other auditing
Q8: Management's refusal to furnish written representations may
Q9: When material, type 1 subsequent events require
Q10: If, after considering identified conditions and management's
Q12: The starting point in making the final
Q13: An attorney's letter will have no impact
Q14: Uncorrected misstatements specifically identified through substantive tests
Q15: In the phrase subsequent events period, the
Q16: Failure to record or properly disclose subsequent
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