8 paragraphs found
… The concepts and discussions on obtaining written representations relevant to audit engagement are contained in ASA 580 Written Representations and may be helpful in determining the form and content of written representations applicable to an assurance engagement. …
… If the representations remain inconsistent with other evidence, the … the effect that this may have on the reliability of representations (oral or written) and evidence in general. …
… ethical values, or diligence of those providing the written representations or if the representations received are inconsistent with other … and evaluate the effect this may have on the reliability of representations (oral or written) and evidence in general; …
The date of the representation letter shall be as near as practicable to, but not after, the date of the assurance report. …
… may request the responsible party to expand the written representations to include confirmation that the selected …
… The assurance practitioner shall request written representations [*] from the responsible party that: In …
… misstatements are immaterial; and Cover such other written representations as that the assurance practitioner …
… acknowledgement that the entity agrees to provide written representations at the conclusion of the engagement; and; a …