9 paragraphs found
… to provide written representations about specific assertions in the financial report; in particular, to … intent in relation to, or the completeness of, a specific assertion. For example, if the intent of management is … sufficient appropriate audit evidence on their own for that assertion. …
… auditor to obtain a written representation about a specific assertion in the financial report during the course of the …
… in preparing and presenting the financial report and the assertions therein on which to base the written …
… in this context do not include the financial report, the assertions therein, or supporting books and records. …
Situations may arise where current management were not present during all periods referred to in the auditor’s report. Such persons may assert that they are not in a position to provide some or all of the written representations because they were not in …
… in preparing and presenting the financial report and assertions therein, including individuals who have …
… relevant to the financial report or one or more specific assertions in the financial report, the auditor shall …
… audit evidence relevant to the financial report or specific assertions in the financial report by means of written …