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ACCA F8 audit :WRITTEN representations

Forums › ACCA Forums › ACCA AA Audit and Assurance Forums › ACCA F8 audit :WRITTEN representations

  • This topic has 2 replies, 2 voices, and was last updated 11 years ago by aitezazshah.
Viewing 3 posts - 1 through 3 (of 3 total)
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    Posts
  • September 18, 2014 at 7:19 am #195344
    aitezazshah
    Participant
    • Topics: 4
    • Replies: 19
    • ☆

    why auditors acquire :written :represenattions from management,,,,,why written?what if not written,,,,
    ;and why its needed in completion and review stage…?

    September 18, 2014 at 8:59 am #195358
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10605
    • ☆☆☆☆☆

    It has to be written as written evidence is so much better than oral. Auditors would not sign an unmodified audit report without a letter of representation signed by the directors as it forms an essential piece of audit evidence (ISA 580).

    The letter is provided just before completion of the audit because by then the financial statements should be in their final form. In addition, by leaving it as late as possible, there is more evidence about the recoverability of receivables, the selling value of inventory and the going concern position of the company and all of these are typically referred to in the letter.

    September 21, 2014 at 8:37 am #195739
    aitezazshah
    Participant
    • Topics: 4
    • Replies: 19
    • ☆

    thankx tutor.

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