New illustrative representation letter for review engagements.The AICPA's Accounting and Review Services Committee has issued a revised illustrative il·lus·tra·tive adj. Acting or serving as an illustration. il·lus  tra·tive·ly adv.Adj. 1. representation letter for review engagements that: * Clarifies dating and the terms "identification of financial statements," "dates" and "periods of review;" * Clarifies that the representations should be made as of the date of the accountant's review report; * Includes representations required by Statement on Standards for Accounting and Review Services No. 10, Performance of Review Engagements, regarding fraud; and * Includes an additional representation regarding the client's acceptance of proposed adjusting journal entries, if any. View the letter at www.aicpa.org/members/div/auditstd/Revision_of_Appendix appendix, small, worm-shaped blind tube, about 3 in. (7.6 cm) long and 1-4 in. to 1 in. (.64–2.54 cm) thick, projecting from the cecum (part of the large intestine) on the right side of the lower abdominal cavity. _F.htm. |
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