65 paragraphs found
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. …
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 …
The auditor shall request written representations from management with appropriate responsibilities for the financial report and knowledge of the matters concerned. …
The auditor shall request management to provide a written representation that it has fulfilled its responsibility for the preparation of the financial report in accordance with the applicable financial reporting framework, and other statutory reporting …
The auditor shall request management to provide a written representation that: It has provided the auditor with all relevant information and access as agreed in the terms of the audit engagement; [3] and All transactions have been recorded and are …
Management’s responsibilities shall be described in the written representations required by paragraphs 10 and 11 of this Auditing Standard in the manner in which these responsibilities are described in the terms of the audit …
Other Auditing Standards require the auditor to request written representations. If, in addition to such required representations, the auditor determines that it is necessary to obtain one or more written representations to support other audit evidence …
The date of the written representations shall be as near as practicable to, but not after, the date of the auditor’s report on the financial report. The written representations shall be for all the financial report(s) and period(s) referred to in the …
The written representations shall be in the form of a representation letter addressed to the auditor. If law or regulation requires management to make written public statements about its responsibilities, and the auditor determines that such statements …
In particular, if written representations are inconsistent with other audit evidence, the auditor shall perform audit procedures to attempt to resolve the matter. If the matter remains unresolved, the auditor shall reconsider the assessment of the …