letter of representation

  • 1letter 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

  • 2letter 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

  • 3Representation (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

  • 4letter — 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

  • 5letter — 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

  • 6Letter 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

  • 7Letter 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

  • 8Representation 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

  • 9representation letter — A document signed by the management of an organization and addressed to an external auditor that states financial statements are fairly presented and free from *fraud, *misstatements, or other irregularities. Representation letters can cover… …

    Auditor's dictionary

  • 10management representation — A statement made to an auditor by the management of an organization that confirms an item under audit is correct and complete. See also *letter of representation …

    Auditor's dictionary