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Chapter 113 4

3.2 Reliability of written representations

 The auditor must consider whether the written representation letter is consistent
with other forms of evidence obtained.

 The auditor must consider whether there are any concerns over the
competence, integrity or ethical values of management which could affect the
reliability of the written representation.

 If there are concerns over competence, integrity or ethical values the auditor
should consider withdrawing from the audit.

 If the auditor cannot withdraw, the auditor’s report will be modified with a
disclaimer of opinion.

 Similar considerations will apply if management refuse to provide a written
representation letter.

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