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Kim Smith.
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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.