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Hello Miss, What is mean of
“ISA 710 requires that the auditor obtains written representations for all periods referred to in the audit opinion.” ?Does it means that the Written representation should also include for the corresponding figures that included in the current year FS?or only refers to the periods?eg 2020 is current year,therefore the written reprensation will refers to the period from 1 Jan 2019 to 31 Dec 2020?
Thank you.
If you look at an Illustration of the auditor’s report (e.g. in ISA 700 or page 112 of our notes) the opinion refers only to the current period.
I would take this requirement linking ISA 580 and ISA 710 to simply mean that the auditor considers whether last year’s representations are of continuing relevance and, if so, to make sure that they are covered in the current year’s representation letter.
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