17 paragraphs found
… Officer and Chief Financial Officer, containing such representations that the auditor determines are appropriate …
… with a specific list of matters requiring the entity’s representations. Such matters may already be contained in …
… The concepts and discussions on obtaining written representations relevant to an audit engagement are contained in Auditing Standard ASA 580 Written Representations , and may be helpful in determining the form and content of written representations applicable to a comfort letter engagement. …
… and Chief Financial Officer [6] that includes the following representations, at a minimum: a reaffirmation of the representations previously provided in the most recent audit … information in the offering document; and such other representations that the auditor determines are appropriate …
… If the required representations set out in paragraph 66 of this ASRS are not …
… If the required representations set out in paragraph 53 of this ASRS are not …
The date of the representation letter shall be either the cut-off date of the offering document, or as near as practicable to, but not after, the date of the comfort …
Representation letter means a letter prepared by the entity at the request of the auditor that confirms to the auditor specific matters relating to the comfort letter …
The date of the updated representation letter shall be either the cut-off date of the offering document or as near as practical to, but not after, the date of the bring down comfort …