… require the assurance practitioner to obtain written representations from the responsible party, which may include: Confirmation of oral representations; Confirmation that the responsible party has … are reflected in that report or application. These written representations are obtained as close as possible to the …

… ASAE 3410 expands on the matters to be addressed in representations from the responsible party. …

… acknowledgement that the entity agrees to provide written representations at the conclusion of the engagement. The …