Skip to content
Sign inRegister

Ask the Tutor ACCA AA

written representations

Former userFormer user5y ago

[Content removed at user request]

KimKimTutor5y ago#1
Page 118 of the notes: "The auditor should DISCLAIM an opinion on the financial statements if he concludes that the REQUIRED written representations concerning MANAGEMENT'S RESPONSIBILITIES are not reliable or not provided by management." These responsibilities - see the 3 bullets on page 117 - are pervasive matters.
Sign into reply to this topic.