11 January 2017
As per SA 580, written representation is taken during the planning stage and the completion stage. It can be also taken during the course of audit. During the planning stage, written representation would give you idea regarding the major changes that had taken place during the year.
11 January 2017
The standard prescribes so, but generally most of the auditors takes the management representation during the close of the audit. You can follow the general practice of your firm.
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