Written Representations

Free CPA AUD (Auditing & Attestation) lesson in Performing Further Procedures and Obtaining Evidence. 14 min read, ~2,029 words.

AU-C 580 requires the auditor to obtain a written representation letter at the end of every audit. Two purposes: confirm management has fulfilled its responsibilities and confirm specific assertions about the FS. Responsibility representations cover FS preparation, internal control, providing all relevant information (access), and completeness of recorded transactions. Specific...

What this lesson covers

• Content
• Example 1
• Common Mistakes
• Check Your Understanding
• Exam Shortcuts

Learning objectives

• III.G1

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