Reference no: EM132897629

Written representations from management should be obtained for all financial statements and periods covered by the auditors report. In connection with an audit of financial statements, specify the representations that should relate to the following matters;

1. Financial statements.
2. Completeness of information.
3. Recognition, measurement and disclosure.

There is a growing demand in both the public and private sectors for professional accountants to provide assurance on a variety of subject matters by expressing a conclusion regarding it's quality or context.
Discuss the above statement in the context of International Standard of Auditing( ISA) 100: ' Assurance Engagements'.

Describe the respective responsibilities of the directors and mngt of a company and its external auditors with respect to financial statements

Describe the inherent limitations facing auditors in undertaking their work.

Describe the significant types of judgement made in auditors in;

Gathering evidence.

Arriving at an opinion on the financial statements.