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ASA 580 - Written Representations - October 2009
Written Representations as Audit EvidencWritten Representations as Audit Evidence
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Written Representations as Audit Evidence
- Audit evidence is the information used by the auditor in arriving at the conclusions on which the auditor’s opinion is based.[1] Written representations are necessary information that the auditor requires in connection with the audit of the entity’s financial report. Accordingly, similar to responses to enquiries, written representations are audit evidence. (Ref: Para. A1)
- Although written representations provide necessary audit evidence, they do not provide sufficient appropriate audit evidence on their own about any of the matters with which they deal. Furthermore, the fact that management has provided reliable written representations does not affect the nature or extent of other audit evidence that the auditor obtains about the fulfilment of management’s responsibilities, or about specific assertions.