The auditor relies on the client representation letter to: A) confirm written representations given to the auditor. B) document the continuing materiality of client representations. C) guarantee the absence of management fraud. D) reduce the possibility of misunderstanding concerning management's representations. E) replace more costly evidence gathering procedures.

Question

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The client representation letter is used to reduce misunderstandings concerning management's representations, ensuring that the auditor and management have a mutual understanding of the representations made during the audit.

The Auditor Relies on the client Representation Letter To