19 paragraphs found
… request the responsible party to include in the written representations an acknowledgement of their responsibility …
… request the responsible party to include in the written representations an acknowledgement of their responsibilities …
… request the responsible party to include in the written representations an acknowledgement of their responsibilities …
An inability to obtain sufficient appropriate evidence regarding a matter that has, or may have, a material effect on the evaluation of the financial information, when such evidence would ordinarily be available, constitutes a limitation on the scope of …
… shall request the responsible party to provide written representations at the completion of the engagement … such misstatements are immaterial; and such other written representations that the assurance practitioner determines …
… shall request the responsible party to include in written representations confirmation: of the completeness of all …
If the assurance practitioner considers that performing a going concern assessment [84] is relevant, the assurance practitioner ordinarily performs the assessment as if the event(s) or transaction(s) giving rise to the corporate fundraising or reporting …
… that such misstatements are immaterial; and written representations covering all matters requested by the …