the Engagement letter VS. the Representation letter
很多人弄不清楚Engagement letter、Representation letter的分別，以下為清楚的定義。希望對大家學習審計有幫助。The contents of the Engagement letter1) Management Responsibility2) Auditor’s Responsibility3) Other issues such as non audit services to be performed4) Limitations of the audit and feesThe contents of the Representation letter1)Financial Statements2)Completeness3)Measurement, Recognition and Disclosure4)Subsequent Events
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