45 paragraphs found
… The written representations are for all periods referred to in the … because management needs to reaffirm that the written representations it previously made with respect to the prior … to a form of written representation that updates written representations relating to the prior periods by addressing …
… In some cases, management may include in the written representations qualifying language to the effect that representations are made to the best of its knowledge and … to accept such wording if the auditor is satisfied that the representations are being made by those with appropriate …
… Written representations are an important source of audit evidence. … modifies or does not provide the requested written representations, it may alert the auditor to the possibility … exist. Further, a request for written, rather than oral, representations in many cases may prompt management to …
… Written representations are required to be included in a … of written representation in respect of some or all of the representations required by paragraph 10 or 11. … those from whom the auditor requests the relevant written representations. Whether a copy of the statement is …
… To reinforce the need for management to make informed representations, the auditor may request that management include in the written representations confirmation that it has made such enquiries … it in the position to be able to make the requested written representations. It is not expected that such enquiries …
… The written representations shall be in the form of a representation … determines that such statements provide some or all of the representations required by paragraphs 10 or 11 of this …
… Because written representations are necessary audit evidence, the auditor’s … report cannot be dated, before the date of the written representations. Furthermore, because the auditor is … to or disclosure in the financial report, the written representations are dated as near as practicable to, but not …
… 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 relevant 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 …
… concluded that management has provided reliable written representations. However, the auditor is required to … concluded that management has provided reliable written representations. However, the auditor is required to …