4 paragraphs found
… Written representations about specific accounting estimates may include representations: That the significant judgements made in …
… The auditor shall request written representations from management [25] and, when … The auditor shall also consider the need to obtain representations about specific accounting estimates, …
(Ref: Para. 2 , 4 , 12(c) , A8 , A66 ) Introduction In identifying, assessing and responding to the risks of material misstatement at the assertion level for an accounting estimate and related disclosures, this Auditing Standard requires the auditor to …