65 paragraphs found
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 …
If the auditor concludes that the written representations are not reliable, the auditor shall take appropriate actions, including determining the possible effect on the opinion in the auditor’s report in accordance with ASA 705, [4] having regard to the …
If management does not provide one or more of the requested written representations, the auditor shall: Discuss the matter with management; Re‑evaluate the integrity of management and evaluate the effect that this may have on the reliability of …
The auditor shall disclaim an opinion on the financial report in accordance with ASA 705 if: The auditor concludes that there is sufficient doubt about the integrity of management such that the written representations required by paragraphs 10 and 11 of …
See ASA 210 Agreeing the Terms of Audit Engagements , paragraph 6(b)(i) . …
See ASA 705 Modifications to the Opinion in the Independent Auditor’s Report . …
Due to its responsibility for the preparation of the financial report, and its responsibilities for the conduct of the entity’s business, management would be expected to have sufficient knowledge of the process followed by the entity in preparing and …