Management's written representations concerning internal control are:
A)addressed to the users of the financial statements.
B)normally drafted by management.
C)included in the auditor's final report.
D)signed by the CEO and CFO.

Question

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Management's written representations concerning internal control are included in the auditor's report and signed by the CEO and CFO. These representations provide explicit written acknowledgement of management's responsibility for the design, implementation, and maintenance of internal control.

Management's Written Representations Concerning Internal Control Are