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    Tuyền Bích
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    This document discusses management representations in auditing. It covers management representations as assurance evidence, when other representations are required from management, and provides an example of a written representation letter that auditors may use to obtain written statements from management about the company's financial reporting.

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    This document discusses management representations in auditing. It covers management representations as assurance evidence, when other representations are required from management, and provides an example of a written representation letter that auditors may use to obtain written statements from management about the company's financial reporting.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    4 views7 pages

    Chapter 12

    Uploaded by

    Tuyền Bích
    This document discusses management representations in auditing. It covers management representations as assurance evidence, when other representations are required from management, and provides an example of a written representation letter that auditors may use to obtain written statements from management about the company's financial reporting.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 7

    Chapter 12: MANAGEMENT

    REPRESENTATIONS

    ACE THE FUTURE BIG4


    ROAD TO BIG4 – ACCA – CFAB/ICAEW
    Topic list
    1. Management representations as assurance evidence
    2. When other representations are required
    3. Example of a written representation letter

    ACE THE FUTURE BIG4


    ROAD TO BIG4 – ACCA – CFAB/ICAEW
    1. Management representations as
    assurance evidence

    ACE THE FUTURE BIG4


    ROAD TO BIG4 – ACCA – CFAB/ICAEW
    2. When other representations are
    required
    • Specific written representations may be required in a
    variety of situation
    • If written representations do not agree with other audit
    evidence, other audit procedures should be performed
    and the implications considered

    ACE THE FUTURE BIG4


    ROAD TO BIG4 – ACCA – CFAB/ICAEW
    3. Examples

    ACE THE FUTURE BIG4


    ROAD TO BIG4 – ACCA – CFAB/ICAEW
    3. Examples

    ACE THE FUTURE BIG4


    ROAD TO BIG4 – ACCA – CFAB/ICAEW
    3. Examples

    ACE THE FUTURE BIG4


    ROAD TO BIG4 – ACCA – CFAB/ICAEW

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