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the management representations which the auditor ask from the management when collecting audit evidence is the same as written representation (ISA 580)??
yes the same.management representation may be oral or written.written is a beteer source of evidence
Management representations no longer exist! They were re-named by the clarity project and are now called “written representations” In fact, oral representations are ( as we used to say in Manchester ) “not worth the paper they are written on”
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@maazqarni said:
yes the same.management representation may be oral or written.written is a “beteer source of evidence”
@maazqarni the correct term is “more reliable source of information”
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