1.

Management representations (CH 12)

Hand note:
Past Questions:
Year Q Question Mark Practice
No s (Yes/ No)
June 11a When Management Representation is required? What do auditors do when
2010 receive such representation and in occasions when such evidence does not
agree with other evidences?
June 5 What are management representations? How does management
2011 representations work as audit evidence? When management
representations are required?
May 5 a. What does a Letter of Representation provide as audit evidence?
2013 b. What actions should the auditor take when no other evidence is
available and internal confirmations form significant basis of the opinion?
c. What actions should the auditor take when management refuses to
provide internal confirmations (representations)?
d. What should auditors do when they receive management
representations?
Dec 3b What are the general matters that BSA 580 requires auditors to confirm in
2016 writing? What are the auditors’ duties if management does not provide
one or more of the requested written representations?
Dec 3 a. How does Letter of Representation support as audit evidence?
2017 b. What actions should the auditor take when no other evidence is
available and only internal confirmations form significant basis for
opinion?
c. What actions should the auditor take when management is reluctant to
provide representations/internal confirmations?
d. What should the auditors do when they receive management
representations?