D. Sample Engagement Letters and Management Representation Letters

In this section

• Engagement Letters: Clarification of Scope, Responsibilities, and Limitations
  A detailed exploration of engagement letters, their components, and their significance in defining auditor-client relationships, including scope, timing, fees, and responsibilities.
• Management Representation Letters in CPA Audits
  A detailed exploration of management representation letters, their critical role in audit engagements, and their implications under GAAS, with references to AU-C Section 580.