Written Representations not Provided

Question 1

If management does not provide one or more requested written representations, auditor shall (discuss)

Answer 1

Discuss matter with management

Question 2

If management does not provide one or more requested written representations, auditor shall (integrity)

Answer 2

Re-evaluate the integrity of management

Question 3

If management does not provide one or more requested written representations, auditor shall (reliability representations)

Answer 3

Evaluate the effect this may have on reliability of representations and audit evidence in general

Question 4

If management does not provide one or more requested written representations, auditor shall (appropriate actions)

Answer 4

Take appropriate actions, including determining the impact on the auditor’s report