19 paragraphs found
… If the assurance practitioner obtains oral representations from the responsible party in respect of … consistency with other evidence obtained, including other representations; consider whether those making the representations can be expected to be well informed on the …
… The assurance practitioner requests and obtains written representations from the responsible party at the completion … party is those charged with governance in the entity, the representation letter should be provided by them and not … provides the responsible party with a specific list of representations required. Such matters may already be …
… 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 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 written representations shall be as near as practicable to, but not …
… Oral or written representations made by the responsible party cannot replace … inconsistent with the responsible party’s oral or written representations, the assurance practitioner investigates and …
… If the responsible party does not provide such written representations, or refuses to provide them, the assurance …
… on the scope of the assurance engagement, even if a written representation from the responsible party has been received …