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The purpose of a written representation is to: A. Place on record management's response to points raised by the auditor and their intended actions to rectify deficiencies which the auditor has identified. B. Provide written confirmation of matters material to the accounts which are based on management's judgement or affected by management intent. C. Define clearly the extent of the auditor's responsibilities and provide written confirmation of the terms of the auditor's acceptance of appointment. D. Enable the auditor to bring to the attention of management any significant deficiencies identified in the accounting records, systems and controls examined during the audit. |