Management representation letter, statutory audit
Written representations are audit evidence, but they are never sufficient evidence on their own about anything, and a representation obtained to plug a gap in testing is worse than no representation at all.
- 4 pages
- 26
- Word and PDF
- 13 September 2026
What it covers
- 1Management representation letter, statutory auditSA 580 · file ref C-7
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
To be reproduced on the letterhead of [Company name]
Date: [same date as the auditor's report]
[Name of the firm]
Chartered Accountants
[Audit firm's office address]
Dear Sirs,