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when should the written representation be signed? the date the Audit was complete or when auditors report is signed or when board plans to issue the financial statements?
note that written representations you obtain are a part of your audit evidence. So just like all other pieces of audit evidence you obtain in order to be in a position to provide an opinion on the financial statements; strictly speaking this also needs to be obtained the latest by the sign off of your audit report. It’s best practice that you obtain the rep letter signed the same date as the audit report in order to avoid the need to perform additional audit tests for subsequent events between the date of the audit report and the date of the written representations obtained.
hope this clarifies.
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