40 paragraphs found
… This Auditing Standard also applies, as appropriate, to an audit …
In addition, the auditor may consider it necessary to request management to provide written representations about specific assertions in the financial report; in particular, to support an understanding that the auditor has obtained from other audit …
… Appendix 1 lists other Australian Auditing Standards containing subject‑matter specific … for written representations of other Australian Auditing Standards do not limit the application of this Auditing Standard. …
Although written representations provide necessary audit evidence, they do not provide sufficient appropriate audit evidence on their own about any of the matters with which they deal. Furthermore, the fact that management has provided reliable written …
Audit evidence obtained during the audit that management has fulfilled the responsibilities referred to in paragraphs 10 and 11 is not sufficient without obtaining confirmation from management that it believes that it has fulfilled those …
… This Auditing Standard applies to: an audit of a financial report …
… representations required by paragraphs 10 and 11 of this Auditing Standard in the manner in which these …
Audit evidence is the information used by the auditor in arriving at the conclusions on which the auditor’s opinion is based. [1] Written representations are necessary information that the auditor requires in connection with the audit of the entity’s …
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 …