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written representations

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › written representations

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Kim Smith.
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  • August 31, 2021 at 3:55 am #633580
    Noah098
    Member
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    Maam where the management refuses to provide written representations or there is a concern over the integrity of written representations in those cases we don’t directly issue Disclaimer of opinion? Unless the written representations relate to a material and pervasive matters?

    August 31, 2021 at 8:11 am #633599
    Kim Smith
    Keymaster
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    • ☆☆☆☆☆

    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.

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