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Written representation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Written representation

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by Kim Smith.
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  • February 17, 2019 at 5:11 pm #505530
    alikhakar
    Participant
    • Topics: 187
    • Replies: 79
    • ☆☆☆

    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.

    February 18, 2019 at 7:52 am #505572
    Kim Smith
    Keymaster
    • Topics: 134
    • Replies: 8304
    • ☆☆☆☆☆

    Written 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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