Documentation of representations by management, Auditing

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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:

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

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