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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 9 months ago by Kim Smith.
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  • September 7, 2021 at 8:27 am #634686
    QAZWED
    • Topics: 13
    • Replies: 26
    • ☆

    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?

    September 7, 2021 at 3:44 pm #634749
    Kim Smith
    Keymaster
    • Topics: 88
    • Replies: 6090
    • ☆☆☆☆☆

    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.

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