3 paragraphs found
… Under ASA 580 Written Representations , the auditor is required to obtain written representations from management that it has fulfilled its …
… 580, paragraph 13, the auditor may determine that written representations are necessary to support other audit … report. Accordingly, the auditor may request written representations that: the electronic version of the audited …
… and the auditor’s report, the auditor obtains written representations that management acknowledges its …