In what circumstances are auditors required to obtain written representations?
In what circumstances are auditors required to obtain written representations? The auditor shall request relevant parties to provide a written representation whether they believe that all records, documentation, unusual matters of which they are aware, and other information relevant to the audit have been made available to the auditor. What is an audit representation letter? An audit letter of representation is a form letter prepared by a company's service auditor and signed by a member of senior management. In the letter, management attests to the accuracy and completeness of the information provided to the service auditors for their analysis. What...