4 paragraphs found
… auditor is required to request them to provide a written representation about uncorrected misstatements. [*] In … For that reason, they may want to add to their written representation words such as: “We do not agree that items … … because [description of reasons].” Obtaining this representation does not, however, relieve the auditor of the …
… See ASA 580 Written Representations , Appendix 2 , Illustrative Representation Letter. …
… The auditor shall request a written representation from management and, where appropriate, those … such items shall be included in or attached to the written representation. (Ref: Para. A29) …
… communicate with those charged with governance the written representations the auditor is requesting (see paragraph 14 …