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A Management Representation Letter Is a Letter to the Auditors

question 91

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A management representation letter is a letter to the auditors that is required to be signed by the client's chief executive and chief financial officer in order to remind management of its responsibility for the financial statements and confirm oral responses given to the auditor during the audit.


Definitions:

Gonads

The primary reproductive organs in animals, which in males are the testes and in females are the ovaries, responsible for producing gametes and hormones.

Sexual Development

The process of physical and emotional changes that occur as a person matures sexually, including puberty and sexual identity formation.

Sex Glands

Organs that produce sex hormones and gametes; for males, this refers to the testes, and for females, the ovaries.

X-Chromosome

One of the two sex chromosomes, present in two copies in females (XX) and one copy in males (XY), and carrying genes that determine sex and other traits.

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