Can we take written representation from management about whether they provided all the information about financial statements and for any accounting estimates that they have assumed?
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Written Representation
5y ago#1See page 117 of the notes - the auditor MUST obtain written representation from management that "It has provided the auditor with all relevant information."
I would say the auditor MAY obtain specific representation regarding a specific accounting estimate - i.e. it has to be specified - not just "any" accounting estimate.
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