CTHIn ForceLegislation
Auditing Standard ASA 570 Going Concern
Written Representations (Ref: Para. 39—4Written Representations (Ref: Para. 39—40)
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Written Representations (Ref: Para. 39–40)
- The auditor may consider it appropriate to obtain specific written representations in addition to those required in paragraphs 39 and 40. For example, if the auditor obtains written confirmation as described in paragraph A63 from a related party, including the entity’s owner-manager, the auditor may still request written representations from management as to the validity of the written confirmation.