Written Representations not Provided Flashcards
If management does not provide one or more requested written representations, auditor shall (discuss)
Discuss matter with management
If management does not provide one or more requested written representations, auditor shall (integrity)
Re-evaluate the integrity of management
If management does not provide one or more requested written representations, auditor shall (reliability representations)
Evaluate the effect this may have on reliability of representations and audit evidence in general
If management does not provide one or more requested written representations, auditor shall (appropriate actions)
Take appropriate actions, including determining the impact on the auditor’s report