45 paragraphs found
… are not in a position to provide some or all of the written representations because they were not in place during the … requirement for the auditor to request from them written representations that cover the whole of the relevant …
… Written representations are requested from those responsible for the … with governance) is often the responsible party. Written representations may therefore be requested from the entity’s …
… on which the auditor’s opinion is based. [1] Written representations are necessary information that the auditor … Accordingly, similar to responses to enquiries, written representations are audit evidence. (Ref: Para. A1) …
… In particular, if written representations are inconsistent with other audit evidence, … the effect that this may have on the reliability of representations (oral or written) and audit evidence in …
… does not provide one or more of the requested written representations, the auditor shall: Discuss the matter with … the effect that this may have on the reliability of representations (oral or written) and audit evidence in …
… deals with the auditor’s responsibility to obtain written representations from management and, where appropriate, …
… in paragraph 20(a), the auditor concludes that the written representations about these matters are unreliable, or if management does not provide those written representations, the auditor is unable to obtain sufficient …
… responsibilities shall be described in the written representations required by paragraphs 10 and 11 of this …
Appendix 2 provides an illustrative example of a representation letter. …
… about the integrity of management such that the written representations required by paragraphs 10 and 11 of this … not reliable; or Management does not provide the written representations required by paragraphs 10 and 11 of this …