What best describes a written representation in an audit?

• A. A letter from the company's directors to the auditor, prior to completion of audit work
• B. A report from the auditors to directors after report issued
• C. An engagement letter signed at the start of the audit
• D. A disclosure in the financial statements

Answer: (A)

Written representations are the formal, signed statements from management (the directors) to the auditor. They confirm that the information provided to the audit team is complete and accurate, that the financial statements have been prepared in accordance with the applicable framework, and that all relevant events up to the date of the financial statements have been disclosed. This letter is obtained toward the end of the audit as part of the evidence the auditor relies on, helping to reduce the risk that material misstatements or omissions remain undetected. It is not the auditors’ report to directors, not an engagement letter signed at the start, and not a disclosure within the financial statements themselves.