Sep/Dec 2017 Q2 Audit Evidence

This topic has 1 reply, 2 voices, and was last updated 7 years ago by Kim Smith.

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August 9, 2018 at 6:53 am #467029
marthew
Participant
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Hello Kim,
Regarding audit evidence,
Why sometimes we use “notes of discussion with management confirming the justification for …”, and sometimes we use “written representation from management explaining the justification for…”?
Can I use these two phrases interchangeably?
Thank you.
Regards,
Marthew
August 9, 2018 at 8:04 am #467052
Kim Smith
Keymaster
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Good Q to which my answer is that they shouldn’t be used interchangeably. I think you should say something should be written representation where it would appropriate to include in the letter of representation (see Chapter 19).
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