… to provide written representations about specific assertions in the financial report; in particular, to …

In some circumstances, it may be appropriate for the auditor to obtain a written representation about a specific assertion in the financial report during the course of the audit.  Where this is the case, it may be necessary to request an updated written …

… in preparing and presenting the financial report and the assertions therein on which to base the written …

… of management’s responsibilities, or about specific assertions. …

… in this context do not include the financial report, the assertions therein, or supporting books and records. …

Situations may arise where current management were not present during all periods referred to in the auditor’s report.  Such persons may assert that they are not in a position to provide some or all of the written representations because they were not in …

… in preparing and presenting the financial report and assertions therein, including individuals who have …

… relevant to the financial report or one or more specific assertions in the financial report, the auditor shall …

… audit evidence relevant to the financial report or specific assertions in the financial report by means of written …