BMC Associates says Replied on 23rd May,2026 12:03 PM
Yes, written representation is considered a form of audit evidence under auditing standards. It is obtained by the auditor from management to confirm matters that are material to the financial statements and audit process. However, written representation alone is not sufficient and cannot replace other independent audit evidence. Auditors generally use it along with supporting documents and verification procedures to form an audit opinion. This concept is important for professionals working in chartered accountant firms in Gurgaon, chartered accountant Gurgaon practices, CA firms in Gurgaon, and CA in Gurgaon handling audit and assurance services.
FAQ (Frequently Asked Questions) Regarding Test Series
Q-1 Do we have to write the tests on the same day of the schedule? Q-2 Chapters mentioned in the test schedule are as per which book?
BMC Associates says Replied on 23rd May,2026 12:03 PM
Yes, written representation is considered a form of audit evidence under auditing standards. It is obtained by the auditor from management to confirm matters that are material to the financial statements and audit process. However, written representation alone is not sufficient and cannot replace other independent audit evidence. Auditors generally use it along with supporting documents and verification procedures to form an audit opinion. This concept is important for professionals working in chartered accountant firms in Gurgaon, chartered accountant Gurgaon practices, CA firms in Gurgaon, and CA in Gurgaon handling audit and assurance services.
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