This Auditing Standard deals with the auditor’s responsibility to obtain written representations from management and, where appropriate, those charged with governance in an audit of a financial report.

Appendix 1 lists other Australian Auditing Standards containing subject‑matter specific requirements for written representations.  The specific requirements for written representations of other Australian Auditing Standards do not limit the application of this Auditing Standard.

Audit evidence is the information used by the auditor in arriving at the conclusions on which the auditor’s opinion is based.^[1]  Written representations are necessary information that the auditor requires in connection with the audit of the entity’s financial report.  Accordingly, similar to responses to enquiries, written representations are audit evidence.  (Ref: Para. A1)

Although written representations provide necessary audit evidence, they do not provide sufficient appropriate audit evidence on their own about any of the matters with which they deal.  Furthermore, the fact that management has provided reliable written representations does not affect the nature or extent of other audit evidence that the auditor obtains about the fulfilment of management’s responsibilities, or about specific assertions.

[Deleted by the AUASB.  Refer Aus 0.3]