A written letter of representation from a client can provide a good defence for not performing audit procedures.

Question

Quizplus · Accepted Answer

A written letter of representation from a client cannot be used as a defence for not performing audit procedures. As an auditor, it is important to obtain sufficient and appropriate audit evidence to support the audit opinion. A representation letter only confirms certain matters provided by the client, and cannot substitute for the auditor's own testing and evaluation of evidence.

A Written Letter of Representation from a Client Can Provide