Written RepresentationsWritten Representations

Written Representations

1. The auditor shall endeavour to obtain written representations from management and, where appropriate, those charged with governance, that:
   1. they acknowledge their responsibility for the design and implementation of internal control to prevent and detect fraud and error;
   2. the financial report is prepared and presented in accordance with the applicable financial reporting framework;
   3. they believe the effect of those uncorrected misstatements aggregated by the auditor during the review are immaterial, both individually and in the aggregate, to the financial report taken as a whole. A summary of such items is included in or attached to the written representations;
   4. they have disclosed to the auditor all significant facts relating to any frauds or suspected frauds known to them that may have affected the entity;
   5. they have disclosed to the auditor the results of their assessment of the risk that the financial report may be materially misstated as a result of fraud;
   6. they have disclosed to the auditor all known actual or possible non‑compliance with laws and regulations, the effects of which are to be considered when preparing the financial report; and
   7. they have disclosed to the auditor all significant events that have occurred subsequent to the balance sheet date and through to the date of the review report that may require adjustment to or disclosure in the financial report. (Ref: Para. A35)
2. If management and, where appropriate, those charged with governance refuse to provide a written representation that the auditor considers necessary, this constitutes a limitation on the scope of the auditor’s work and the auditor shall express a qualified conclusion or a disclaimer of conclusion, as appropriate.