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It explains that written confirmations from management are required by the International Standards on Auditing (UK) for each audit, including timing, addressing the auditor, and the content required under ISA (UK) 580. It also covers subject-matter specific representations across other ISAs, clarifies limits on use as sole evidence, and provides guidance for non-audit engagements such as accounts preparation and tax compliance.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/letters-of-representation-example-and-guidance/276975/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/letters-of-representation-example-and-guidance/276975.png","ImageObject",442,249,{"name":88,"@type":89},"Lucas Martin","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-25","2026-09-15",true,{"@type":98,"interactionType":99,"userInteractionCount":8},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Why are letters of representation needed in an audit?","Question",{"text":108,"@type":109},"Written confirmations of management representations are required by the International Standards on Auditing (UK) and are needed for each audit. They also help confirm information, assumptions, and accounting treatments in non-audit engagements.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When should management representations be obtained for an audit engagement?",{"text":113,"@type":109},"They must be obtained as near as practicable to, but not after, the date of the auditor’s report, and they should be in the form of a letter addressed to the auditor.",{"name":115,"@type":106,"acceptedAnswer":116},"Can written representations be used as sole audit evidence?",{"text":117,"@type":109},"No. Written representations cannot be used as sole audit evidence for any specific area. They should be used as corroborative evidence to support existing audit evidence, not as a substitute for performing audit procedures.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},276975,1790471810,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":8,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":76},8796095360427,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","ICAEW  \nTECHNICAL ADVISORY SERVICE  \nLETTERS OF REPRESENTATION  \nIssued October 2012 Last Reviewed January 2022  \nINTRODUCTION  \nThis helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members to understand the need for letters of representation in the context of auditing and to consider other situations where a letter of representation may be useful. To assist members in the preparation of letters of representation, this helpsheet also includes an example letter.  \nMembers may also wish to refer to the following related guidance:  \n• TECH 04/02 AAF Management representation letters: Explanatory note  \n• International Standards on Auditing (UK)  \nA word version of the sample letter of representation wording is available to download and complete.  \nREQUIREMENT  \nWritten confirmation(s) of representations from management is a requirement of the International Standards on Auditing (UK) (ISAs (UK)) and is therefore required for each and every audit. They are also useful to confirm , in writing with clients, information, assumptions and accounting treatments in non-audit engagements.  \nAUDIT ENGAGEMENTS  \nA number of ISAs (UK) require written representations to be obtained from management. These must be obtained as near as practicable to, but not after, the date of the auditor’s report (ISA (UK) 580 paragraph 14) in the form of a letter addressed to the auditor (paragraph 15) .  \nRepresentations are requested from management with appropriate responsibilities for the financial statements and knowledge of the matters concerned. In the UK , those charged with governance are responsible for the preparation of the financial statements.  \nLetters of representation can be, and often are, signed by more than one member of the audited entity’s staff – the auditor needs to make an assessment as to who is in the best position to provide the representations required.  \nISA (UK) 580 requires written representations from management that:  \n• It has fulfilled its responsibility for the preparation of the financial statements in accordance with the applicable financial reporting framework, including where relevant their fair presentation, as set out in the terms of the audit engagement (paragraph 10);  \n• It has provided the auditor with all relevant information and access as agreed in the terms of the audit engagement (paragraph 11(a)); and  \n• All transactions have been recorded and are reflected in the financial statements (paragraph 11(b)) .  \nAs well as the written representations required in ISA (UK) 580, the following ISAs (UK) require subject-matter specific written representations – reference should be made to the particular ISA (UK) for the full text of the requirements:  \n• ISA (UK) 240 (Revised May 2021) The Auditor’s Responsibilities Relating to Fraud inan Audit of Financial Statements (paragraph 39);  \n• ISA (UK) 250 (Revised November 2019) Section A – Consideration of Laws and Regulations in an Audit of Financial Statements (paragraph 17);  \n• ISA (UK) 450 (Revised June 2016) Evaluation of Misstatements Identified during the Audit (paragraph 14);  \n• ISA (UK) 501 Audit Evidence – Specific Considerations for Selected Items (paragraph 12);  \n• ISA (UK) 540 (Revised December 2018) Auditing Accounting Estimates and Related Disclosures (paragraph 37);  \n• ISA (UK) 550 Related Parties (paragraph 26);  \n• ISA (UK) 560 Subsequent Events (paragraph 9);  \n• ISA (UK) 570 (Revised September 2019) Going Concern (paragraph 12-2(f));  \n• ISA (UK) 710 Comparative Information – Corresponding Figures and Comparative Financial Statements (paragraph 9); and  \n• ISA (UK) 720 (Revised November 2019) The Auditor’s Responsibilities Relating to Other Information (paragraph 13(c)) .  \nIn addition, paragraph A25 of ISA (UK) 500 Audit Evidence highlights that the auditor may consider it necessary to obtain written representations from management and, where appropriate, those charged with governance to confirm responses to oral enquir","cbCainFxYK0XnC8u","https://ap.wps.com/l/cbCainFxYK0XnC8u","pdf",148076,8,"English","# Introduction\n# Requirement\n# Audit engagements\n## Written representations required under ISA (UK) 580\n## Additional ISA (UK) requirements\n# Non-audit engagements\n## Accounts production\n## Tax compliance\n# Example letter of representation","[{\"question\":\"Why are letters of representation needed in an audit?\",\"answer\":\"Written confirmations of management representations are required by the International Standards on Auditing (UK) and are needed for each audit. They also help confirm information, assumptions, and accounting treatments in non-audit engagements.\"},{\"question\":\"When should management representations be obtained for an audit engagement?\",\"answer\":\"They must be obtained as near as practicable to, but not after, the date of the auditor’s report, and they should be in the form of a letter addressed to the auditor.\"},{\"question\":\"Can written representations be used as sole audit evidence?\",\"answer\":\"No. Written representations cannot be used as sole audit evidence for any specific area. They should be used as corroborative evidence to support existing audit evidence, not as a substitute for performing audit procedures.\"}]","Letters of Representation - Example and Guidance | PDF",1789496694]