Written representation statement

This topic has 1 reply, 2 voices, and was last updated 4 years ago by Kim Smith.

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September 9, 2021 at 8:14 pm #635198
QAZWED
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Management will include statement that the written representation are provided to the best of their knowledge.
True or false?
September 10, 2021 at 7:26 am #635226
Kim Smith
Keymaster
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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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