… In some cases, management may include in the written representations qualifying language to the effect that representations are made to the best of management’s … wording if the assurance practitioner is satisfied that the representations are being made by those with appropriate …

… Written representations are an important source of evidence in a … modifies or does not provide the requested written representations, it may alert the assurance practitioner to … exist.  Further, a request for written, rather than oral, representations in many cases may prompt management to …

… In addition to the written representations required under this ASRE, the assurance … may consider it necessary to request other written representations about the financial statements.  These may … statements where the assurance practitioner considers such representations to be important in forming a conclusion on …

… determines that such statements provide some or all of the representations required by subparagraphs (a)–(b), the …

… The date of the written representations shall be as near as practicable to, but not … date of the assurance practitioner’s report.  The written representations shall be for all financial statements and …

… about the integrity of management such that the written representations are not reliable; or Management does not provide the required representations required by paragraph 61 . …

… does not provide one or more of the requested written representations, the assurance practitioner shall: (Ref: … the effect that this may have on the reliability of representations (oral or written) and evidence in general; …

An illustrative representation letter for a review engagement is set out in [Aus] Appendix 1A to this ASRE. …

  Download example Representation Letter.     …

… audit. The expectation that management will provide written representations to the assurance practitioner. The agreement …