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  2. Management representation - Wikipedia

    en.wikipedia.org/wiki/Management_representation

    Management representation is a letter issued by a client to the auditor in writing as part of audit evidences. [1] The representations letter covers all periods encompassed by the audit report, and is dated the same date of audit work completion.

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  4. Comfort letter - Wikipedia

    en.wikipedia.org/wiki/Comfort_Letter

    A comfort letter is a document prepared by an accounting firm assuring the financial soundness or backing of a company. [1] The comfort letter can be issued by a Certified Public Accountant declaring no indication of false or misleading information in the financial statements and that the company's prospectus follows the prevailing accounting standards.

  5. SSAE No. 18 - Wikipedia

    en.wikipedia.org/wiki/SSAE_No._18

    SSAE 18 also identifies other relevant roles not directly engaged in the audit: [18] AICPA, which publishes the audit standards and code of ethics that the responsible or engaged parties are expected to follow; Subservice organization, A service organization used by a service organization that is the responsible party; and

  6. Form FDA 483 - Wikipedia

    en.wikipedia.org/wiki/Form_FDA_483

    The header identifies the FDA district office that performed the inspection, the date(s) of inspection, name and address of the facility that was inspected, the name and title of the individual to whom the 483 is issued to (usually the most responsible individual physically present in the facility), a brief description of the type of facility, and the facility's FEI (FDA Establishment ...

  7. Complete Response Letter - Wikipedia

    en.wikipedia.org/wiki/Complete_Response_Letter

    In United States pharmaceutical regulatory practice, a Complete Response Letter (CRL), or more rarely, a 314.110 letter, is a regulatory action by the Food and Drug Administration in response to a New Drug Application, Amended New Drug Application or Biologics License Application, indicating that the application will not be approved in its present form. [1]

  8. Audit letters raise early red flags to Columbus Zoo board ...

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  9. Management assertions - Wikipedia

    en.wikipedia.org/wiki/Management_assertions

    These assertions are relevant to auditors performing a financial statement audit in two ways. First, the objective of a financial statement audit is to obtain sufficient appropriate audit evidence to conclude on whether the financial statements present fairly, in all material respects, the financial position of a company and the results of its ...

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