carta de manifestaciones

English translation: letter of representation / management representation letter

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:carta de manifestaciones
English translation:letter of representation / management representation letter
Entered by: Katherine Matles

13:43 Dec 11, 2002
Spanish to English translations [PRO]
Bus/Financial
Spanish term or phrase: carta de manifestaciones
This letter has to be issued by the management to the auditors before they can complete the audit.
Thanking you in advance,
Linebyline
United Kingdom
Local time: 05:19
letter of representation
Explanation:
See references:

Summary - Letter of Representation 2000/01 - [ Traduzca esta página ]
ITEM NO. SUBJECT: Letter of Representation 2000/01. SUMMARY: As part
of the audit procedure of the financial accounts, District Audit ...
www.carmarthenshire.gov.uk/agendas/ eng/COUN20011218/SUM05.htm - 7k - En caché - Páginas similares

Letter of Representation 2000/01 - [ Traduzca esta página ]
... Lyric Buildings. King Street. Carmarthen. SA31 1BH. Dear Janet. Carmarthenshire
County Council. Letter of Representation for the 2000/2001 Statement of Accounts. ...
www.carmarthenshire.gov.uk/agendas/ eng/COUN20011218/REP05.htm - 7k - En caché - Páginas similares
[ Más resultados de www.carmarthenshire.gov.uk ]

[PDF]Managing the Public's Land
Formato de archivo: PDF/Adobe Acrobat - Versión en HTML
... elapsed. Failure to respond to a "Letter of Representation" within 30
days may result in an administrative penalty for non-compliance. ...
www3.gov.ab.ca/srd/land/publiclands/ docs/white_green_area.pdf - Páginas similares


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Note added at 2002-12-11 13:57:20 (GMT)
--------------------------------------------------

From a document from the audit firm I work for:

For audit engagements performed in accordance with U.S. generally accepted auditing standards, SAS 85, Management Representations (AU 333), requires that we obtain a letter of representations signed by management at the completion of the audit. Form 2350S, Management Representation Letter—Model Form, should generally be used as a guide to determine if management’s representations are adequate. Form 2350S addresses all of the representations required by SAS 85, as well as representations required when certain situations arise. [paragraph 23.01a]

--------------------------------------------------
Note added at 2002-12-11 15:35:54 (GMT)
--------------------------------------------------

Management representation letter is also widely used:

DOC]Management Responsibilities Related to Litigation, Claims, and ...
Formato de archivo: Microsoft Word 2000 - Versión en HTML
... management representation letter is a requirement of auditing standards. The representation
supplements, but does not substitute, the other audit procedures ...
www.osec.doc.gov/ofm/CFO2002/AttachF.doc - Páginas similares

State of Utah Legal Compliance Audit Guide - [ Traduzca esta página ]
... Compliance Requirement: Section 54-3-25 of the ... Suggested Audit Procedure: Request
a representation, in the management representation letter, stating that ...
www.sulcag.sao.state.ut.us/gc9.htm - 13k - En caché - Páginas similares

[PDF]Future External Reporting Changes
Formato de archivo: PDF/Adobe Acrobat - Versión en HTML
... Requirement Recipients 1 Source of Requirement 2 12 ... purposes DOJ, Treasury, and GAO
Audit Bulletin 03 ... 02 CFOs copy of their management representation letter 8 OMB ...
www.whitehouse.gov/omb/financial/ year_end_reporting_2001.pdf - Páginas similares
Selected response from:

Katherine Matles
Spain
Local time: 06:19
Grading comment
Thanks very much indeed,
Jo
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +5letter of representation
Katherine Matles
4 +1Representations letter
Pablo Tarantino


  

Answers


5 mins   confidence: Answerer confidence 5/5 peer agreement (net): +5
letter of representation


Explanation:
See references:

Summary - Letter of Representation 2000/01 - [ Traduzca esta página ]
ITEM NO. SUBJECT: Letter of Representation 2000/01. SUMMARY: As part
of the audit procedure of the financial accounts, District Audit ...
www.carmarthenshire.gov.uk/agendas/ eng/COUN20011218/SUM05.htm - 7k - En caché - Páginas similares

Letter of Representation 2000/01 - [ Traduzca esta página ]
... Lyric Buildings. King Street. Carmarthen. SA31 1BH. Dear Janet. Carmarthenshire
County Council. Letter of Representation for the 2000/2001 Statement of Accounts. ...
www.carmarthenshire.gov.uk/agendas/ eng/COUN20011218/REP05.htm - 7k - En caché - Páginas similares
[ Más resultados de www.carmarthenshire.gov.uk ]

[PDF]Managing the Public's Land
Formato de archivo: PDF/Adobe Acrobat - Versión en HTML
... elapsed. Failure to respond to a "Letter of Representation" within 30
days may result in an administrative penalty for non-compliance. ...
www3.gov.ab.ca/srd/land/publiclands/ docs/white_green_area.pdf - Páginas similares


--------------------------------------------------
Note added at 2002-12-11 13:57:20 (GMT)
--------------------------------------------------

From a document from the audit firm I work for:

For audit engagements performed in accordance with U.S. generally accepted auditing standards, SAS 85, Management Representations (AU 333), requires that we obtain a letter of representations signed by management at the completion of the audit. Form 2350S, Management Representation Letter—Model Form, should generally be used as a guide to determine if management’s representations are adequate. Form 2350S addresses all of the representations required by SAS 85, as well as representations required when certain situations arise. [paragraph 23.01a]

--------------------------------------------------
Note added at 2002-12-11 15:35:54 (GMT)
--------------------------------------------------

Management representation letter is also widely used:

DOC]Management Responsibilities Related to Litigation, Claims, and ...
Formato de archivo: Microsoft Word 2000 - Versión en HTML
... management representation letter is a requirement of auditing standards. The representation
supplements, but does not substitute, the other audit procedures ...
www.osec.doc.gov/ofm/CFO2002/AttachF.doc - Páginas similares

State of Utah Legal Compliance Audit Guide - [ Traduzca esta página ]
... Compliance Requirement: Section 54-3-25 of the ... Suggested Audit Procedure: Request
a representation, in the management representation letter, stating that ...
www.sulcag.sao.state.ut.us/gc9.htm - 13k - En caché - Páginas similares

[PDF]Future External Reporting Changes
Formato de archivo: PDF/Adobe Acrobat - Versión en HTML
... Requirement Recipients 1 Source of Requirement 2 12 ... purposes DOJ, Treasury, and GAO
Audit Bulletin 03 ... 02 CFOs copy of their management representation letter 8 OMB ...
www.whitehouse.gov/omb/financial/ year_end_reporting_2001.pdf - Páginas similares


Katherine Matles
Spain
Local time: 06:19
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 867
Grading comment
Thanks very much indeed,
Jo

Peer comments on this answer (and responses from the answerer)
agree  Maria Luisa Duarte
17 mins
  -> Gracias :-)

agree  Cristiana Coblis
47 mins
  -> Gracias :-)

agree  Ramon Somoza
1 hr
  -> Gracias

agree  EDLING (X)
1 hr

agree  Louise Dupont (X)
4 days
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
Representations letter


Explanation:
Exp

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Note added at 2002-12-11 15:16:35 (GMT)
--------------------------------------------------

También se le dice \"rep letter\"

Pablo Tarantino
PRO pts in pair: 29

Peer comments on this answer (and responses from the answerer)
agree  María Eugenia Wachtendorff
13 hrs
Login to enter a peer comment (or grade)



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