It is a written statement about some matter by the management to the auditor(in a nut shell).
It does not include fin.stmt., book of accounts and assertions.

Written Representation may be defined as a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence. It does not include financial statements and assertions therein.

Rahul Prajapati

Student

2282 Points Joined October 2017

A written representation is a statement by management provided to the auditor to confirm certain matters or to support other audit evidence.

Two Purpose :-

To obtain representations that management, and TCWG, have fulfilled their responsibility for the preparation of the financial statements, including;