4 paragraphs found
… requirements and provides guidance on the use of written representations. The written representation required to be … the auditor may find it useful to request other written representations, for example, that: Management has informed …
… with governance as to call into question the reliability of representations obtained from them during the audit. …
The auditor shall: (Ref: Para. A11–A22) Determine, through discussion with management, which document(s) comprises the annual report, and the entity’s planned manner and timing of the issuance of such document(s); Make appropriate arrangements with …