8 paragraphs found
… governance (which may affect the reliability of management representations) and the effects on the auditor of a …
… may be doubts about the completeness and truthfulness of representations made and about the genuineness of accounting …
Because of the nature of fraud and the difficulties encountered by auditors in detecting material misstatements in the financial report resulting from fraud, it is important that the auditor obtain a written representation from management and, where …
… requirements and provides guidance on obtaining appropriate representations from management and, where appropriate, …
… of the need to corroborate management explanations or representations concerning material matters. It also …
… The auditor shall obtain written representations from management and, where appropriate, …
… of the audit, particularly the reliability of management representations, recognising that an instance of fraud is …