9 paragraphs found
… Examples of written representations in the form of representation letters are …
… from whom the assurance practitioner requests written representations will ordinarily be a member of senior … the appropriate person(s) from whom to request written representations. The process to identify the appropriate person(s) from whom to request written representations requires the exercise of professional …
Representation―Statement by the responsible party, either oral or written, provided to the assurance practitioner to confirm certain matters or to support other evidence. A representation is additional to but may be provided in combination with the …
… For application material on using written representations refer to ASAE 3000. [56] …
… The assurance practitioner shall evaluate written representations in accordance with ASAE 3000. [36] …
… risk assessment and the reliability of written representations from the entity; obtain legal advice about …
… the risk assessment and the reliability of written representations; and consider the impact on the assurance …
… the inclusive method has been used, to provide written representations, in addition to those required by ASAE 3000, …