The chief executive officer,chief financial officer,or other executive-level client personnel should sign written representations.

Question

Quizplus · Accepted Answer

This is true. As part of the audit process, the CEO, CFO, or other executive-level client personnel are required to provide written representations to the auditor. These representations are intended to provide the auditor with a formal acknowledgment of responsibility for the financial statements and related information. The representations are typically included in the management representation letter, which is a formal letter signed by the CEO or other appropriate personnel.

The Chief Executive Officer,chief Financial Officer,or Other Executive-Level Client Personnel