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ASA 502 - Audit Evidence - Specific Considerations for Litigation and Claims - October 2009
Written RepresentationsWritten Representations
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Written Representations
- The auditor shall request management and, where appropriate, those charged with governance, to provide written representations that all known actual or possible litigation and claims whose effects should be considered when preparing the financial report have been disclosed to the auditor and accounted for and disclosed in accordance with the applicable financial reporting framework. (Ref: Para. Aus A8.12‑Aus A8.13)