written representation

written representation in brief
Replies (5)
not getting your question
want an explanation about written representation
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.

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;

 

  • To support other audit evidence relevant to the financial statements necessary by the auditor or required by ISA's.

 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details
Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details
Company
ARTICLESHIP 30 September 2026
CA Article Assistant

CA Suraj Garg & Associates

New Delhi

CA Final

View Details
Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details