Written Representations about Management

Written Representations about Management’s Responsibilities

Preparation of the Financial report

1. The auditor shall request management to provide a written representation that it has fulfilled its responsibility for the preparation of the financial report in accordance with the applicable financial reporting framework, and other statutory reporting requirements, including where relevant their fair presentation, as set out in the terms of the audit engagement.[2] (Ref: Para. A7‑A9, A14, A22)

Information Provided and Completeness of Transactions

1. The auditor shall request management to provide a written representation that:
   1. It has provided the auditor with all relevant information and access as agreed in the terms of the audit engagement;[3] and
   2. All transactions have been recorded and are reflected in the financial report. (Ref: Para. A7‑A9, A14, A22)

Description of Management’s Responsibilities in the Written Representations

1. Management’s responsibilities shall be described in the written representations required by paragraphs 10 and 11 of this Auditing Standard in the manner in which these responsibilities are described in the terms of the audit engagement.