I recently read your article "Management representation letters: Spitting in the wind" (April 8-21, 2002; Mano et al., p. 26) and I am spitting mad. It is perhaps one of the most irresponsible articles I have ever read.

First, let me state that I agree with the authors that a representation letter is not audit evidence. However, representation letters were never intended to be that and I don’t think that most practitioners believe that is their purpose. Clearly, representations made by management must be audited. To say that a representation letter is useless and should be scrapped is ridiculous.

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