45 paragraphs found
… to or enforcement of these, but concluded that the written representations are nevertheless reliable. In such a case, …
… knowledge relating to the matters about which written representations are requested. Such individuals may …
The auditor shall request management to provide a written representation that it has fulfilled its responsibility for the preparation of the financial report in accordance with the applicable financial reporting framework, and other statutory reporting …
The auditor shall request management to provide a written representation that: It has provided the auditor with all relevant information and access as agreed in the terms of the audit engagement; [3] and All transactions have been recorded and are …
… Standards that require subject-matter specific written representations. The list is not a substitute for …