45 paragraphs found
In addition to the written representation required by paragraph 11, the auditor may consider it necessary to request management to provide a written representation that it has communicated to the auditor all deficiencies in internal control of which …
… auditor may consider it necessary to request other written representations about the financial report. Such written representations may supplement, but do not form part of, the … representation required by paragraph 10. They may include representations about the following: Whether the selection …
… The objectives of the auditor are: To obtain written representations from management and, where appropriate, … assertions in the financial report by means of written representations if determined necessary by the auditor or … Standards; and To respond appropriately to written representations provided by management and, where …
… for the auditor to be satisfied that all necessary representations have been consciously made. The expression … is also not a substitute for the requested written representations. …
… it necessary to request management to provide written representations about specific assertions in the financial … management about its intentions. Although such written representations provide necessary audit evidence, they do …
… containing subject‑matter specific requirements for written representations. The specific requirements for written representations of other Australian Auditing Standards do …
… Although written representations provide necessary audit evidence, they do … the fact that management has provided reliable written representations does not affect the nature or extent of …
… matters or to support other audit evidence. Written representations in this context do not include the financial …
… entity is conducted may give rise to additional written representations. These may include written representations confirming that transactions and events have …
… The date of the written representations shall be as near as practicable to, but not … the auditor’s report on the financial report. The written representations shall be for all the financial report(s) and …