Documentation of Representations by Management

The auditor would ordinarily involve in audit working papers evidence of management's representations in form of a summary of oral discussions along with written or management representations from management.

A written representation is better audit evidence rather than an oral representation and can considered the form of as:

1. A representation letter from management;
2. A letter from the auditor outlining the auditor's considerate of management's representations along with duly acknowledged and confirmed through management; or
3. Relevant minutes of the board of directors of meetings or a signed copy or similar body of the financial statements.