For the purposes of this Auditing Standard, the following terms have the meanings attributed below: 

Written representation means a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence.  Written representations in this context do not include the financial report, the assertions therein, or supporting books and records.

For purposes of this Auditing Standard, references to “management” should be read as “management and, where appropriate, those charged with governance.”  Furthermore, in the case of a fair presentation framework, management is responsible for the preparation and fair presentation of the financial report in accordance with the applicable financial reporting framework; or the preparation of a financial report that gives a true and fair view in accordance with the applicable financial reporting framework.