• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams

Comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

purpose of written representation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › purpose of written representation

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by Kim Smith.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • April 18, 2019 at 8:23 am #513358
    foeldh123
    Participant
    • Topics: 168
    • Replies: 76
    • ☆☆☆

    may i know what is the purpose of written representation for the audit evidence ? maybe like a short example ?

    if possible, when we mention audit evidence, can we write as “written representation from the management explaining why 15 years of useful lives is reasonable for ABC brand” ?

    does it make sense that written representation can be made by the management to explain the reason of using years of useful lives ?

    April 18, 2019 at 11:39 am #513380
    Kim Smith
    Keymaster
    • Topics: 138
    • Replies: 8443
    • ☆☆☆☆☆

    This is assumed knowledge of AA. Please check the notes/lectures for AA if you need a refresher.
    Written representation alone is never sufficient. There would have to be evidence or a lack of contrary evidence. If 15 years includes forecasts/plans what is management ‘s history for delivering on forecasts /plans?

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Kaplan ACCA Free Trial

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • RuthlynE on FM Chapter 11 Questions – Sources of finance – equity
  • AllisonHoang on Inventory Control (part 1) The EOQ Formula – ACCA Management Accounting (MA)
  • Chimuti on ACCA BT Chapter 4 – Organisational culture – Questions
  • LiliaDvornikova on Statement of cash flows – Example 1 (revision) – ACCA Financial Reporting (FR)
  • BurtBikkie on Professional Ethics – ACCA Audit and Assurance (AA)

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in