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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Audit risk
Is it possible to state ”Obtain written representation” as a response to an audit risk?
Written representations are always required. They could include matters relating to a specific audit risk. However, representations are a poor form of evidence and rarely stand on their own.
Eg, not a lot is gained by having management,write to you stating that there are not expected to be any bad debts. Why not skip the other audit work and simply have the direcrors declare that the FS show a true amd fair view?
