Which of the following individuals should sign the management representation letter?
A)The members of the audit committee and board of directors.
B)The chief executive officer and the chief financial officer.
C)The chief financial officer and the treasurer.
D)The controller and the auditor.

Question

Quizplus · Accepted Answer

The management representation letter should be signed by the CEO and CFO as they are the individuals with primary responsibility for the financial statements and disclosures. They should be in a position to ensure the completeness and accuracy of the information provided to the auditor. The other individuals listed may have oversight responsibilities but are not directly responsible for the financial statements.

Which of the Following Individuals Should Sign the Management Representation