… The auditor may also decide to obtain written representations regarding specific assertions that …

… in which it may be appropriate to obtain written representations from those charged with governance include: … (b) involve management. When they have made specific oral representations to the auditor on details of certain related …

… responses to the auditor’s enquiries and management’s representations to the auditor. …

… party requirements, the auditor shall obtain written representations from management and, where appropriate, …

… consider the reliability of management’s explanations and representations on other significant matters.  …