Towards the end of an audit, it is common for the external auditor to seek a letter of
representation (written representations) from the management of the client company.
Required:
(a) Explain why auditors seek letters of representation. (5 marks)
(b) List the matters commonly included in the letter of representation. (6 marks)

(c) Explain why it is important to discuss the content of the letter of representation at
an early stage during the audit. (3 marks)
(d) Explain why management is sometimes unwilling to sign a letter of representation
and describe the actions an external auditor can take if management refuses to sign
a letter of representation. (6 marks)