What is a written representation?
A)A written statement by management provided to the auditor to confirm certain matters or to support other audit evidence.
B)A letter from management to the auditor acknowledging management's responsibility for the preparation of the financial statements.
C)A written statement containing details of any verbal representations made by management during the course of the audit.
D)A letter from auditor to the management informing their concerns.

Question

Quizplus · Accepted Answer

A written representation is a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence. It is an important part of the audit process as it provides documentary evidence of management's assertions about the financial statements. Written representations may be required by accounting standards or by the auditor as part of their audit procedures.

What Is a Written Representation