The correct answers are: The company's expectations in relation to the outcome of legal claims; The completeness of disclosure of related party transactions; Confirmation that there are no subsequent events that have not been disclosed to the auditor; An acknowledgement of the directors' responsibility for the financial statements.

ISA 580 Written representations states that the auditor shall request management to provide a written representation that it has fulfilled its responsibility for the preparation and presentation of the financial statements. In addition, the auditor may consider it necessary to request other written representations about the financial statements and about specific assertions in the financial statements.

The representation letter should therefore include an acknowledgement of the directors' responsibilities for the financial statements. The company's expectations in relation to the outcome of legal claims, the completeness of disclosure of related party transactions and confirmation that there are no subsequent events that have not been disclosed are also areas in which it would be appropriate to seek written representations.

It would not be appropriate to seek representations on the completeness and accuracy of inventory where the auditor was unable to attend the inventory count because management representations are not critical to sufficient appropriate audit evidence in this area.