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Chapter 4
Written representation letter
A written representation is a written statement by management provided
to the auditor to confirm certain matters or to support other audit
evidence.
The purpose of obtaining this form of evidence is:
to obtain evidence that management, and those charged with
governance, have fulfilled their responsibility (as agreed and
acknowledged in the terms of the audit engagement) for the
preparation of the financial statements, including:
– preparing the financial statements in accordance with an
applicable financial reporting framework;
– providing the auditor with all relevant information and access
to records
– recording all transactions and reflecting them in the financial
statements.
to support other audit evidence relevant to the financial statements
if determined necessary by the auditor.
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