… is required to request management to provide written representations about such matters.  Written representations from management provide audit evidence …

… # deals with the auditor’s responsibility to obtain written representations from management and, where appropriate, …

… and is in the best position to corroborate management’s representations, the auditor shall endeavour to obtain a …

… those charged with governance, to provide written representations that all known actual or possible litigation …

… be unable to form a conclusion to corroborate management’s representations regarding outstanding litigation and claims. …

In those circumstances where, due to uncertainties, the entity’s legal counsel is unable to form a conclusion to corroborate management’s representation, the auditor needs to consider the effect on the auditor’s report arising from the extent of …