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ASA 450 - Evaluation of Misstatements Identified during the Audit - October 2009
Written RepresentationWritten Representation
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Written Representation
- The auditor shall request a written representation from management and, where appropriate, those charged with governance whether they believe the effects of uncorrected misstatements are immaterial, individually and in aggregate, to the financial report as a whole. A summary of such items shall be included in or attached to the written representation. (Ref: Para. A29)