Further actions

Written representations provide audit evidence to support assertions - i.e. "Representations by management, explicit or otherwise, that are embodied in the financial statements". What you suggest does not fall within the scope of obtaining written representations. Resignation is only a consideration in the EXTREMELY rare circumstance in which the auditor is UNABLE to give an audit opinion - i.e. where resignation might be permitted by law* rather than give a disclaimer of opinion. Consider this - each audit appointment is for a year - from one AGM at which the audit is appointed to the following AGM when the auditor's whole reason for existing - to report an opinion to the shareholders - should be fulfilled. It is only in circumstances that could give rise to a disclaimer that an auditor cannot give an opinion - and hence the "disclaimer". Resignation is not a possible alternative to expressing a qualified or adverse opinion. * The auditor's report will be signed and dated only days or even hours before the AGM. What would be the implications if auditors could resign "at the drop of a hat" at this time? Could they expect to be paid the audit fee? How would the company now get an audit of the last year's financial statements? What about responsibilities to the shareholders? etc etc You're not going to be examined on such details, but you should appreciate why in AAA there are few, if any, marks for potentially 'generic points'.