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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 4 weeks ago by Kim Smith.
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  • May 12, 2023 at 10:15 am #684233
    JohnnySins
    Participant
    • Topics: 30
    • Replies: 16
    • ☆

    why Refusal by the director to provide written representation makes the auditor issue disclaimer of an opnion?

    May 12, 2023 at 11:02 am #684242
    Kim Smith
    Keymaster
    • Topics: 105
    • Replies: 7107
    • ☆☆☆☆☆

    Short 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 …

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