written representation

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.