38+ Example Management Representation Letter To Auditors Pictures. The letter also shifts some blame to management, if it turns out that some elements of the. International standard on auditing (isa) 580, management representations for example, a representation by management as to the cost of an asset is not a substitute for the audit evidence of such cost that an auditor would.
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Need more auditor resumes samples? This guidance was issued by the audit and isa (uk) 580 requires auditors to request written representations from management with appropriate responsibilities and knowledge of the matters. Such representations from management are part of the audit evidence the independent auditor obtains for example, if an entity plans to discontinue a line of business and the auditor is not able to obtain 2 an illustrative representation letter from management is contained in paragraph.16 of. 18, related the auditor should provide a copy of the representation letter to the audit committee if.