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
Written Representations about Management's Responsibilities
Information Provided and Completeness of Transactions
11. The auditor shall request management to provide a written representation that:
 (a) It has provided the auditor with all relevant information and access as agreed in the terms of the audit engagement,3 and
 (b) All transactions have been recorded and are reflected in the financial statements. (Ref: Para. A7-A9, A14, A22 – A22-1)
11-1Management may include in the written representations required by paragraphs 10 and 11 qualifying language to the effect that the representations are made to the best of its knowledge and belief. Such qualifying language does not cause paragraph 20 to apply if, during the audit, the auditor found no evidence that the representations are incorrect. (Ref; Para A5, A8-1)
3 ISA (UK and Ireland) 210, paragraph 6(b)(iii).
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