40 paragraphs found
In the case of identified inconsistencies between one or more written representations and audit evidence obtained from another source, the auditor may consider whether the risk assessment remains appropriate and, if not, revise the risk assessment and …
… For the purposes of this Auditing Standard, the following terms have the meanings …
The mandates for audits of financial reports of public sector entities may be broader than those of other entities. As a result, the premise, relating to management’s responsibilities, on which an audit of the financial report of a public sector entity …
Concerns about the competence, integrity, ethical values or diligence of management, or about its commitment to or enforcement of these, may cause the auditor to conclude that the risk of management misrepresentation in the financial report is such that …
… having regard to the requirement in paragraph 20 of this Auditing Standard. …
The written representations required by paragraphs 10 and 11 draw on the agreed acknowledgement and understanding of management of its responsibilities in the terms of the audit engagement by requesting confirmation that it has fulfilled them. The …
As explained in paragraph A7, the auditor is not able to judge solely on other audit evidence whether management has fulfilled the responsibilities referred to in paragraphs 10 and 11. Therefore, if, as described in paragraph 20(a), the auditor concludes …
… representations required by paragraphs 10 and 11 of this Auditing Standard are not reliable; or Management does not … representations required by paragraphs 10 and 11 of this Auditing Standard. (Ref: Para. A26‑A27) …