ISA requires auditors to compulsorily obtain written representation for some specific areas.
What are these specific areas? What all items are included in it if you can provide with a list of all matters so that i can memorize.
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Written representation
7y ago#1Written representations concerning management's responsibilities are required:
- Management and TCWG have properly prepared and presented the
financial statements and have provided complete information to the auditor.
- All transactions have been recorded.
An auditor may also request representations to support other audit evidence relevant to one or more specific financial statements assertions. There are examples in Chapter 28.
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