What are the basic Elements of written repersentation


SIr in PM Q. no 20 ( NOt able to relate the answer with the question ___What should be the answer

3 answers

Ravi Staff September 2, 2017

SA 580 doesnt specify any elements. it is home grown concept from ICAI.
They have explained 
–>Exclusion from WR, financial statements and supporting records are excluded from WR as they are not specifically addressed to auditor, further subject matter ” financial statement” itself cannot become evidence , we need something ellse to support it. it should be in the form of letter addressed to auditor
—>Types of WR (WR for management responsibility) & Other WR as and when required
–> Time Period & Dates for which WR is required (WR should be taken for all the years, mentioned in audit report)
i am assuming you have seen our video on SA 580


yes sir i ahve seen the video  I was not satisified with answer written in PM for the same

Ravi Staff September 6, 2017

ok 🙂


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