Page 585 - Auditing Standards

As of December 15, 2017
revenue transactions.

Written Representations From Management

.24 Written representations from management should be obtained for all interim financial information
presented and for all periods covered by the review. Specific representations should relate to the following

matters: 16

Financial Statements

a. Management's acknowledgement of its responsibility for the fair presentation of the interim financial
information in conformity with generally accepted accounting principles.

b. Management's belief that the interim financial information has been prepared and presented in
conformity with generally accepted accounting principles applicable to interim financial information.

Internal Control

c. Disclosure of all significant deficiencies, including material weaknesses, in the design or operation of
internal controls which could adversely affect the issuer's ability to record, process, summarize, and

report financial data.

d. Acknowledgment of management's responsibility for the design and implementation of programs and

controls to prevent and detect fraud.

e. Knowledge of fraud or suspected fraud affecting the entity involving (1) management, (2) employees
who have significant roles in internal control, or (3) others where the fraud could have a material

effect on the financial statements.

f. Knowledge of any allegations of fraud or suspected fraud affecting the entity received in
communications from employees, former employees, analysts, regulators, short sellers, or others.

Completeness of Information

g. Availability of all financial records and related data, including the names of all related parties and all

relationships and transactions with related parties.

h. Completeness and availability of all minutes of meetings of stockholders, directors, and committees

of directors.

i. Communications with regulatory agencies concerning noncompliance with or deficiencies in financial
reporting practices.

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