Do the elements of audit report differ from those of a management letter or not? How?

They are different,An audit report includes:

* a title

*adress

* introduction paragraph

* a descipition of the auditor`s responsibility

* a descripition of management responsibility for the preparation and the fair presentation of the financial statements

*THE opinon 

- Management letter is written by company  management that confitms the accuracy of an audit, but  an audit repor is an opinion`s auditor about the statements 

Yes the elements of audit report and management letter are different. Audit report is just an opinion by the auditor of whether the accouting statements or accounting report are prepared in true and fair manner. management letter is more useful tool for the company to use. it has all the deficencies found by the auditor and the steps recommended by the auditor to make operations better

First of all understand the word audit . Audit word is derived from Latin  word Au dare which means to hear audit relate to check the  accounting work  or  check the business transaction.so audit report and management latter different from each other