Statement
on Auditing
Standards
Issued by the Auditing Standards Board
November 1997 85
Management
Representations
( Supersedes Statement on Auditing Standards No. 19, Client
Representations, AICPA, Professional Standards, vol. 1, AU sec. 333,
and Auditing Interpretation No. 2, " Management Representations
When Current Management Was Not Present During the Period
Under Audit," AICPA, Professional Standards, vol. 1, AU sec. 9333;
and amends Statement on Auditing Standards No. 58, Reports on
Audited Financial Statements, AICPA, Professional Standards,
vol. 1, AU sec. 508.71.)