AUD, Auditing and Attestation

Sources for Written Representations

Last reviewed 2026-09-14

The standards and authorities behind PocketCPA's AUD lessons on Written Representations. The topic rests on AU-C 580.

About this topic

Near the end of an audit the auditor asks management to put certain things in writing. The letter that comes back is what this topic is about.

Key points

• Written representations are required from management for every audit engagement and are dated as of the auditor's report date.
• Representations supplement but do not replace other audit evidence; they are not a substitute for procedures.
• If management refuses to provide required representations, it is a scope limitation and may lead to a disclaimer.
• The representation letter confirms management's responsibility for the financial statements and the completeness of information provided.

What the lessons cover

1. Purpose and required representations
2. Dating and signatories
3. When management refuses
4. What a materiality limit can and cannot cover
5. When a representation contradicts other evidence
6. Updating letters, and representations from people other than management
7. Five scenarios, and the conclusion each one drives

Authoritative references

• AU-C 580, Written Representations.
  • .03 (necessary but not sufficient).
  • .10 and .11 (management's responsibilities and completeness of information).
  • .14 (uncorrected misstatements).
  • .20 (dating and periods covered).
  • .25 (disclaim or withdraw).
• PCAOB AS 2805, Management Representations.
  • .02 (what the letter does).
  • .03 (complementing other procedures).
  • .04 (contradicted representations).
  • .05 (all periods; copy to the audit committee).
  • .06 (the four families).
  • .08 (materiality limits and their edges).
  • .09 (dating and signatories).
  • .10 (current management on prior periods).
  • .11 (representations from others).
  • .12 (updating letters).
  • .13 and .14 (scope limitations).
• AU-C 705 for the opinion the scope limitation produces, and AS 1000 for the professional skepticism that governs how a representation is weighed.

How PocketCPA uses these sources

Every lesson is written in original words and cites the paragraph each rule comes from. No standard's text is reproduced. How lessons and questions are written and checked is set out in our methodology.

See also

• Sources for every AUD topic
• Free AUD sample questions
• The CPA exam glossary