… If the assurance practitioner obtains oral representations from the responsible party in respect of … consistency with other evidence obtained, including other representations; consider whether those making the representations can be expected to be well informed on the …

… The assurance practitioner requests and obtains written representations from the responsible party at the completion … provides the responsible party with a specific list of representations required.  Such matters may already be … to request the inclusion of such matters in the written representations if the assurance practitioner considers it …

… If the representations remain inconsistent with other evidence, the … the effect that this may have on the reliability of representations (oral or written) and evidence in general. …

… ethical values, or diligence of those providing the written representations, or if the representations received are inconsistent with other … and evaluate the effect this may have on the reliability of representations (oral or written) and evidence in general; …

Appendix 2 provides an illustrative representation letter. …

… The date of the written representations shall be as near as practicable to, but not …

… Oral or written representations made by the responsible party cannot replace … inconsistent with the responsible party’s oral or written representations, the assurance practitioner investigates and …

… If the responsible party does not provide such written representations, or refuses to provide them, the assurance …

An inability to obtain sufficient appropriate evidence regarding a matter that has, or may have, a material effect on the evaluation of the financial information in the document, when such evidence would ordinarily be available, constitutes a limitation …