Describe the purposes of an independent engagement quality review by a quality review partner

as per the auditing standards, the auditor must collect a representation letter from the clients management. the representation letter that is issued by the management states that the information regarding the financial statements, which are given for audit evidences, are sufficient and appropriate and does not involve any material misstatements

the auditor obtains a representation letter from the management to authenticate the verbal representations made to him, and to have a written document on the appropriateness and reasonableness of those representations. It also eliminates the misconception or confusion between the management and the auditor