Management's refusal to furnish written representations may be sufficient, in the auditor's judgment, to cause the auditor to withdraw from the engagement.

Question

Quizplus · Accepted Answer

Management's refusal to provide written representations is considered a limitation on the scope of the audit, which may lead the auditor to conclude that they cannot obtain sufficient appropriate audit evidence. This situation could justify the auditor's decision to withdraw from the engagement.

Management's Refusal to Furnish Written Representations May Be Sufficient, in the Auditor's