• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

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 AvatarKim Smith.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • November 3, 2019 at 12:12 am #551463
    Avatarannikahi
    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
    AvatarKim Smith
    Keymaster
    • Topics: 138
    • Replies: 8470
    • ☆☆☆☆☆

    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.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Zidanda on The valuation of debt finance, and duration (part 1) – ACCA (AFM) lectures
  • Davud on FA Chapter 21 Questions IAS 38 – Intangible Assets: Goodwill, Research and Development
  • Kim Smith on AA Chapter 12 Questions
  • Princessss on AA Chapter 12 Questions
  • Arjunmullacheri on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in