Auditing and Assurance Standards and Guidance

Auditing Standards (Ireland)

FRC ISAs (UK and Ireland) applicable for periods beginning on or after 15 December 2010 but before 17 June 2016

ISA (UK and Ireland) 580 Written representations

Requirements
Doubt as to the Reliability of Written Representations and Requested Written Representations Not Provided
Written Representations about Management's Responsibilities
20. The auditor shall disclaim an opinion on the financial statements in accordance with ISA (UK and Ireland) 705 if:
 (a) The auditor concludes that there is sufficient doubt about the integrity of management such that the written representations required by paragraphs 10 and 11 are not reliable; or
 (b) Management does not provide the written representations required by paragraphs 10 and 11. (Ref: Para. A26-A27)
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