CPA Study Group
Team up with fellow candidates and conquer your exams.
please refer below excerpt from AU-C Section 580 Written Representations Because written representations are necessary audit evidence, the auditor's opinion cannot be expressed, and the auditor's report cannot be dated, before the date of the written representations. Furthermore, because the auditor is concerned with events occurring up to the date of the auditor's report that may require adjustment to, or disclosure in, the financial statements, the written representations are dated as of the date of the auditor's report on the financial statements. the management rep letter has to be same date as audit report, the audit report date cannot be before the rep letter date, so this answer is wrong