- *fraud, *misstatements, or other irregularities. Representation letters can cover individual items in financial statements, or financial statements as a whole. Representation letters can also occur in an internal auditing context. For example, in reviews of compliance with the *Foreign Corrupt Practices Act, an internal auditor may request management confirmation of (i) the nonexistence of *conflicts of interest, (ii) the nonpayment of *bribes, and (iii) the operation of satisfactory *internal controls.
Auditor's dictionary. 2014.
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Representation (arts) — Representation describes the signs that stand in for and take the place of something else.Mitchell, W. 1995, Representation , in F Lentricchia T McLaughlin (eds), Critical Terms for Literary Study , 2nd edn, University of Chicago Press, Chicago]… … Wikipedia
letter — letter1 [let′ər] n. [ME lettre < OFr < L littera, letter of the alphabet, (in pl.) a letter, epistle] 1. a written or printed symbol employed to represent a speech sound or sounds; character in an alphabet: in some languages, as English,… … English World dictionary
letter — Synonyms and related words: PP, RD, RFD, accurately, acknowledgment, advice, airmail, alphabet, alphabetize, answer, art, article, ascender, autograph, back, bastard type, beard, belles lettres, belly, bevel, billet, black letter, blueprint, body … Moby Thesaurus
Letter case — For the minimalist musical sub genre, see Lowercase (music). For New Testament minuscules, see Category:Greek New Testament minuscules. Williamsburg eighteenth century press letters In orthography and typography, letter case (or just case) is the … Wikipedia
Letter sheet — In philatelic terminology a Letter sheet, often written lettersheet, is nowadays an item of postal stationery issued by a postal authority. It is a sheet of paper that can be folded, usually sealed, most often with sealing wax in the 18th and… … Wikipedia
Representation before the European Patent Office — The European Patent Convention (EPC), the multilateral treaty providing the legal system according to which European patents are granted, contains provisions regarding whether a natural or juristic person needs to be represented in proceedings… … Wikipedia
letter of representation — A formal written record of representations made by the management of an organization to the auditors. The letter is prepared by the auditor and signed by management on a date as near as possible to the date of the auditors report and after all… … Accounting dictionary
letter of representation — A formal, written statement made by an *auditee and addressed to an *external auditor, in which the auditee confirms that statements made to the auditor are accurate and complete. Letters of representation also usually define the responsibility… … Auditor's dictionary
comfort letter — An alternative term for Representation letter … Auditor's dictionary
Open Christmas Letter — Emily Hobhouse authored the Open Christmas Letter and circulated it for signatures. The Open Christmas Letter was a public message for peace addressed To the Women of Germany and Austria , signed by a group of 101 British women suffragists … Wikipedia