45 paragraphs found
… and the assertions therein on which to base the written representations. …
… communicate with those charged with governance the written representations which the auditor has requested from …
… If management do not provide written representations, the auditor would ordinarily: draw to the …
… of identified inconsistencies between one or more written representations and audit evidence obtained from another …
… The auditor shall request written representations from management with appropriate …
… If the auditor concludes that the written representations are not reliable, the auditor shall take …
… The written representations required by paragraphs 10 and 11 draw on the … and understanding of those responsibilities in written representations. This is common in certain jurisdictions, …
… effect that such concerns may have on the reliability of representations (oral or written) and audit evidence in …