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Get And Sign Ls 11 Form 2016-2021

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hi it's John Kelly in this module we are going to discuss written representations and as always we want to be efficient and effective follow professional standards and document what we have done properly now the first thing the section tells us is that the rep letter is in fact audit evidence that representations are evidence though it also goes on to say that representations alone are probably not enough evidence so if the question is valuation of accounts receivable it's important to get a representation from management that they think the valuation is okay but you're also going to do your own audit procedures to develop assurance yourself sufficient appropriate audit evidence as to the collectability of receivables so do the proper audit procedures and that again then get a representation section does note that for things like management intention perhaps the only thing you can do is get a representation and you must request and receive a representation letter and the suggestion in

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