Page 605 - Auditing Standards
P. 605
As of December 15, 2017
9. [Add any representations related to new accounting or auditing standards that are being
implemented for the first time.]
To the best of our knowledge and belief, no events have occurred subsequent to the balance-sheet date and
through the date of this letter that would require adjustment to or disclosure in the aforementioned interim
financial information (statements).
____________________________________________
[Name of chief executive officer and title]
____________________________________________
[Name of chief financial officer and title]
____________________________________________
[Name of chief accounting officer and title]
2. Illustrative Representation Letter for a Review of Interim Financial Information (Statements)
[This representation letter is similar in detail to the management-representation letter used for the audit of the
financial statements of the prior year and thus need not refer to the written management representations
received in the most recent audit.]
[Date]
To [Independent Accountant]:
We are providing this letter in connection with your review of the [identification of interim financial information
(statements)] of [name of entity] as of [dates] and for the [periods] for the purpose of determining whether any
material modifications should be made to the [consolidated] interim financial information (statements) for it
(them) to conform with accounting principles generally accepted in the United States of America. We confirm
that we are responsible for the fair presentation of the [consolidated] interim financial information (statements)
in conformity with generally accepted accounting principles.
602
