Written representation
A written representation is a written statement by management provided to the auditor to confirm certain matters or support other audit evidence. It does not replace other evidence the auditor could reasonably expect to obtain. The auditor evaluates consistency with other evidence and considers the implications of refusal.
Worked example
Management signs a representation concerning its responsibility for the financial statements and the completeness of information provided.
Common mistake
A signed letter cannot substitute for inspecting an available contract or performing necessary audit procedures.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Direct | September 2026–June 2027 |
| ACCA | AAA (INT) | Direct | September 2026–June 2027 |