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