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Ask the Tutor ACCA AA

Written representation statement

AA5y ago
Management will include statement that the written representation are provided to the best of their knowledge. True or false?
KimKimTutor5y ago#1
Not necessarily - management CAN include such "qualifying language" - and the auditor can accept such wording if satisfied that the representations are being made by those with appropriate responsibilities and knowledge of the matters included in the representations.
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