- This topic has 1 reply, 2 voices, and was last updated 1 year ago by .
Viewing 2 posts - 1 through 2 (of 2 total)
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.
PQ Awards Nominations
Please help us to win one of the PQ Magazine awards and send in the voting form >>
You can nominate us in any or all of the following categories: Online College of the Year, Study Resource of the Year, Private Sector Lecturer of the Year, and Accountancy Personality of the Year.
Specially for OpenTuition students: 20% off BPP Books for ACCA & CIMA exams – Get your BPP Discount Code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Written Representation
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?
See 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.