[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-179592-105":53,"doc-detail-179592-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","version-7-saups-sample-representation-letter","Version-7-SAUPs-Sample-Representation-Letter","","Representation letter sample for Louisiana Legislative Auditor (LLA) agreed-upon procedures engagements covering specified control and compliance (C/C) areas. Confirms the CPA firm has appropriate procedure scope as accepted in standard audit engagement approval forms, while the stated party acknowledges responsibilities for internal control over compliance and for performing evaluations against statewide AUPs best-practices criteria. Includes checkboxes to attest to completeness of records, disclosures of contradictory matters and noncompliance, identification of bank accounts and related populations, and responsibility to respond to inquiries for the July 1–June 30 fiscal period.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/version-7-saups-sample-representation-letter/179592/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/version-7-saups-sample-representation-letter/179592.png","ImageObject",442,249,{"name":88,"@type":89},"Rizky","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-10-19","2026-09-02",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",7,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Who is the specified party referenced in the representation letter?","Question",{"text":109,"@type":110},"The Louisiana Legislative Auditor (LLA) is identified as the specified party for the statewide agreed-upon procedures engagement.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What responsibilities does the letter state the entity has for compliance control areas?",{"text":114,"@type":110},"The entity is responsible for the C/C areas in the SAUPs, including written policies and procedures and effective internal control over compliance, and for performing evaluations against statewide AUPs best-practices criteria.",{"name":116,"@type":107,"acceptedAnswer":117},"What kinds of information does the letter require the entity to provide as complete?",{"text":118,"@type":110},"It requires completeness representations for items such as bank accounts, deposit sites, collection and payment processing locations, non-payroll disbursement populations, active cards, travel reimbursements, agreements/contracts, and relevant personnel lists.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},179592,1790198801,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":73},962085564807,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","[Date]\n[CPA Firm’s Name and Address]\nThe Louisiana Legislative Auditor (LLA) is considered to be a specified party to the Statewide Agreed-Upon Procedures (AUPs) and acknowledges that the procedures performed are appropriate for their purposes by their acceptance of the standard audit engagement approval forms. In connection with your engagement to apply agreed-upon procedures to certain control and compliance (C/C) areas identified in the LLA’s statewide agreed-upon procedures (AUPs), for the fiscal period July 1, 20xx through June 30, 20xx, we confirm, to the best of our knowledge and belief, the following representations made to you during your engagement.\nWe acknowledge that we are responsible for the C/C areas identified in the SAUPs, including written policies and procedures; board or finance committee; bank reconciliations; collections; non-payroll disbursements; credit/debit/fuel/purchasing cards; travel and travel-related expense reimbursement; contracts; payroll and personnel; ethics; debt service; fraud notice; information technology disaster recovery/business continuity; prevention of sexual harassment; and other areas (should be customized by entity, as applicable).\nYes  \u0003☐\u0004    No  \u0003☐\u0004\nWe acknowledge that we are responsible for establishing and maintaining effective internal control over compliance.\nYes  \u0003☐\u0004    No  \u0003☐\u0004\nFor the fiscal period July 1, 20xx through June 30, 20xx, we have performed an evaluation of our compliance with the best practices criteria presented in the statewide AUPs.\nYes  \u0003☐\u0004    No  \u0003☐\u0004\nWe are responsible for selecting the criteria and procedures and for determining that such criteria and procedures are appropriate for our purposes.\nYes  \u0003☐\u0004    No  \u0003☐\u0004\nWe have provided you with access to all records that we believe are relevant to the C/C areas and the statewide AUPs.\nYes  \u0003☐\u0004    No  \u0003☐\u0004\nWe have disclosed to you all known matters contradicting the results of the procedures performed in C/C areas.\nYes  \u0003☐\u0004    No  \u0003☐\u0004\nWe have disclosed to you any known noncompliance with laws or regulations affecting the statewide AUPs occurring during the period of July 1, 20xx through June 30, 20xx and between June 30, 20xx, and Date of Practitioner’s Report, including any actual, suspected, or alleged fraud.\nYes  \u0003☐\u0004    No  \u0003☐\u0004\nWe have disclosed to you any communications from regulatory agencies, internal auditors, other independent practitioners or consultants, and others affecting the C/C areas, including communications received between June 30, 20xx, and Date of Practitioner’s Report.\nYes  \u0003☐\u0004    No  \u0003☐\u0004\nWe represent that the listing of bank accounts for the fiscal period that we provided to you is complete.  We also represent that we have identified and disclosed to you our main operating account.\nYes  \u0003☐\u0004    No  \u0003☐\u0004\nWe represent that the listing of deposit sites for the fiscal period that we provided to you is complete.\nYes  \u0003☐\u0004    No  \u0003☐\u0004\nWe represent that the listing of collection locations for the fiscal period that we provided to you is complete.\nYes  \u0003☐\u0004    No  \u0003☐\u0004\nWe represent that the listing of locations that process payments for the fiscal period that we provided to you is complete.\nYes  \u0003☐\u0004    No  \u0003☐\u0004\nWe represent that the non-payroll disbursement transaction population for each location that processes payments for the fiscal period that we provided to you is complete.\nYes  \u0003☐\u0004    No  \u0003☐\u0004\nWe represent that the listing of all active credit cards, bank debit cards, fuel cards, and purchase (P) cards (cards) for the fiscal period, including the card numbers and the names of the persons who maintained possession of the cards, that we provided to you is complete.\nYes  \u0003☐\u0004    No  \u0003☐\u0004\nWe represent that the listing of all travel and travel-related expense reimbursements during the fiscal period that we provided to you is complete.\nYes  \u0003☐\u0004    No  \u0003☐\u0004\nWe represent that the listing of all agreements/contracts (or active vendors) for professional services, materials and supplies, leases, and constructio","cbCaiefKisTz0k4E","https://ap.wps.com/l/cbCaiefKisTz0k4E","docx",31536,"English","# Representations for C/C Areas under Statewide AUPs\n## Fiscal Period Coverage and Responsibility Acknowledgments\n## Internal Control, Evaluation, Criteria, Access, and Disclosures\n## Completeness of Listings Across Bank Accounts, Collections, Payments, Cards, Travel, Agreements, Personnel, Payroll and Debt Service","[{\"question\":\"Who is the specified party referenced in the representation letter?\",\"answer\":\"The Louisiana Legislative Auditor (LLA) is identified as the specified party for the statewide agreed-upon procedures engagement.\"},{\"question\":\"What responsibilities does the letter state the entity has for compliance control areas?\",\"answer\":\"The entity is responsible for the C/C areas in the SAUPs, including written policies and procedures and effective internal control over compliance, and for performing evaluations against statewide AUPs best-practices criteria.\"},{\"question\":\"What kinds of information does the letter require the entity to provide as complete?\",\"answer\":\"It requires completeness representations for items such as bank accounts, deposit sites, collection and payment processing locations, non-payroll disbursement populations, active cards, travel reimbursements, agreements/contracts, and relevant personnel lists.\"}]","Version-7-SAUPs-Sample-Representation-Letter | DOCX",1788337485]