11 paragraphs found
… In some cases, management may include in the written representations qualifying language to the effect that representations are made to the best of management’s … wording if the assurance practitioner is satisfied that the representations are being made by those with appropriate …
… Written representations are an important source of evidence in a … modifies or does not provide the requested written representations, it may alert the assurance practitioner to … exist. Further, a request for written, rather than oral, representations in many cases may prompt management to …
… In addition to the written representations required under this ASRE, the assurance … may consider it necessary to request other written representations about the financial statements. These may … statements where the assurance practitioner considers such representations to be important in forming a conclusion on …
… practitioner shall request management to provide a written representation that management has fulfilled its … described in the agreed terms of engagement. The written representation shall include that: (Ref: Para. A106–A108 ) … determines that such statements provide some or all of the representations required by subparagraphs (a)–(b), the …
… The date of the written representations shall be as near as practicable to, but not … date of the assurance practitioner’s report. The written representations shall be for all financial statements and …
… about the integrity of management such that the written representations are not reliable; or Management does not provide the required representations required by paragraph 61 . …
… does not provide one or more of the requested written representations, the assurance practitioner shall: (Ref: … the effect that this may have on the reliability of representations (oral or written) and evidence in general; …
… An illustrative representation letter for a review engagement is set out in …
… audit. The expectation that management will provide written representations to the assurance practitioner. The agreement …