6 paragraphs found
… The auditor needs to endeavour to obtain additional representations as are appropriate to matters specific to …
If management and, where appropriate, those charged with governance refuse to provide a written representation that the auditor considers necessary, this constitutes a limitation on the scope of the auditor’s work and the auditor shall express a qualified …
… those charged with governance: to provide written representations to the auditor to confirm representations made orally during the review, as well as representations that are implicit in the entity’s records; …
… The auditor shall endeavour to obtain written representations from management and, where appropriate, … of such items is included in or attached to the written representations; They have disclosed to the auditor all …
… or brings into question the reliability of documents or representations by management of the entity. ASA 200 …