what is client letter of representation?(URGENT~Please help)

In summary a client letter of representation is a letter from the Directors to the auditor. The purpose of the letter is stated in para 5 extracted below.

Hong Kong Standard of Auditing 580
(extract)
Representations by Management as Audit Evidence
4. The auditor should obtain written representations from management on matters
material to the financial statements when other sufficient appropriate audit evidence
cannot reasonably be expected to exist. The possibility of misunderstandings between the
auditor and management is reduced when oral representations are confirmed by
management in writing. Matters which might be included in a letter from management or in a
confirmatory letter to management are contained in the example of a management
representation letter in the Appendix to this HKSA.
5. Written representations requested from management may be limited to matters that are
considered either individually or collectively material to the financial statements. Regarding
certain items it may be necessary to inform management of the auditor’s understanding of
materiality.
5a. The auditor should obtain written representations from management that:
(a) It acknowledges its responsibility for the design and implementation of internal
control to prevent and detect error; and
(b) It believes the effects of those uncorrected financial statement misstatements
aggregated by the auditor during the audit are immaterial, both individually and
in the aggregate, to the financial statements taken as a whole. A summary of such
items should be included in or attached to the written representations.


A management letter is given by an auditor to the Management, which lists out observations of weaknesses in financial control or internal control and give suggestions.