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written representation, circularization

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › written representation, circularization

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by Kim Smith.
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  • November 3, 2019 at 12:12 am #551463
    annikahi
    Member
    • Topics: 10
    • Replies: 6
    • ☆

    Dear professor:
    1.I know written representation should be sent by managers to auditors. However, who should write written representation? and Who should sign the written representation?
    2. Who should send the circularization letter to whom? Who should prepare it and who should sign it?

    November 3, 2019 at 7:16 pm #551505
    Kim Smith
    Keymaster
    • Topics: 137
    • Replies: 8385
    • ☆☆☆☆☆

    1. The auditor writes the letter of representations that need to be made for management to sign. The chairman of the board of directors should sign the letter on behalf of the board.?
    2. See Chapter 17 – everything about an external confirmation must be controlled by the auditor – but with the client’s permission that customers should respond directly to the auditor.

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