What are Written Representations?

Written representations are statements made by client management, confirming certain topics or supporting audit evidence. These representations are needed by the auditor as supporting evidence in an audit engagement, since management acknowledges its responsibilities in certain areas and attests to various issues. These representations are considered to be supporting evidence, so they are intended to confirm other audit evidence; that is, the auditor should not rely solely on written representations.

The auditor assembles the formal list of representations and forwards it to the client to be signed, either by management or those charged with governance of the client.