A suggested format for the Letter of Representation has been sent by the auditors to the directors

Question:

A suggested format for the Letter of Representation has been sent by the auditors to the directors of Crighton-Ward. The directors have stated that they will not sign the Letter of Representation this year on the grounds that they believe the additional evidence that it provides is not required by the auditor.


Required:
Discuss the actions the auditor may take as a result of the decision made by the directors not to sign the Letter of Representation.

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Auditing

ISBN: 9781473778993

12th Edition

Authors: Alan Millichamp, John Taylor

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