Auditors should obtain a management representation letter at the end of each audit.

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Auditors should obtain a management representation letter at the end of each audit as it is a written statement from management to the auditor confirming the accuracy and completeness of the information provided to the auditor during the audit. This letter is an important tool for the auditor to obtain evidence about management's responsibility for the financial statements and to confirm that all required disclosures have been made.

Auditors Should Obtain a Management Representation Letter at the End