why Refusal by the director to provide written representation makes the auditor issue disclaimer of an opnion?
Ask the Tutor ACCA AA
Written representation
3y ago#1Short answer - because ISA 580 says so (!):
Para 20:
The auditor shall disclaim an opinion on the financial statements if:
(a) The auditor concludes that there is sufficient doubt about the integrity of management such that the written representations required are not reliable; or
(b) Management does not provide the written representations required ...
Sign into reply to this topic.