4 paragraphs found
Because the preparation of the financial report requires management and, where appropriate, those charged with governance to adjust the financial report to correct material misstatements, the auditor is required to request them to provide a written …
… See ASA 580 Written Representations , Appendix 2 , Illustrative Representation …
The auditor shall request a written representation from management and, where appropriate, those charged with governance whether they believe the effects of uncorrected misstatements are immaterial, individually and in aggregate, to the financial report …
… communicate with those charged with governance the written representations the auditor is requesting (see paragraph 14 …