CONTENTS

COMPILATION DETAILS

AUTHORITY STATEMENT

CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING

Paragraphs

Application...............................................Aus 0.1‑Aus 0.2

Operative Date.........................................................Aus 0.3

Introduction

Scope of this Auditing Standard..........................................1‑2

Written Representations as Audit Evidence..................................3‑4

Effective Date...............................................................5

Objectives..................................................................6

Definitions.........................................................7‑8

Requirements

Management from whom Written Representations are Requested..........................9

Written Representations about Management’s Responsibilities..................10‑12

Other Written Representations...................................................13

Date of and Period(s) Covered by Written Representations..............................14

Form of Written Representations.................................................15

Doubt as to the Reliability of Written Representations and Requested Written Representations Not Provided 16‑20

Application and Other Explanatory Material

Written Representations as Audit Evidence.........................................A1

Management from whom Written Representations are Requested...............A2‑A6

Written Representations about Management’s Responsibilities.................A7‑A9

Other Written Representations.......................................A10‑A13

Communicating a Threshold Amount............................................A14

Date of and Period(s) Covered by Written Representations..................A15‑A18

Form of Written Representations.....................................A19‑A21

Communication with Those Charged with Governance................................A22

Doubt as to the Reliability of Written Representations and Requested Written Representations Not Provided A23‑A27

Appendix 1: List of Australian Auditing Standards Containing Requirements for Written Representations

Appendix 2: Illustrative Representation Letter