17 paragraphs found
… The comfort letter shall state that the auditor makes no representations regarding: any matter of legal …
The comfort letter is dated when issued which is ordinarily on, or shortly after: the entity‟s representation letter is received; when the underwriting agreement(s) is/are signed; when the signed engagement letter is received; and before finalisation of …
If the auditor does not receive the requested signed representation letter containing a confirmation that the requesting parties have a due diligence defence as required in paragraph 14(e)(v) of this ASRS, the auditor shall not agree to issue the comfort …
… of the change period and obtaining appropriate written representations from the entity to support the answers to …
… The signed representations may be provided by way of a specific letter …
… offering document) and persons within the entity; written representations covering all matters requested by the …