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• Discuss the matter with management,
• Re-evaluate the Integrity of the management and evaluate the effect that this may have on
the reliability of representations (oral or written) and audit evidence in general, and
• Take appropriate actions, including determining the possible effect on the opinion in the
auditor’s report.
• The auditor should disclaim an opinion on the financial statements if management does not
provide written representations in accordance with SA 705 “Modifications to the Opinion
in the Independent Auditor’s Report”.
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