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CA Ravi Taori
diligence of management, or of its commitment to or enforcement of these, and shall determine the effect
that this may have on the reliability of representations and audit evidence in general.
If the auditor concludes that the written representations are not reliable, the auditor shall take appropriate
actions, including determining the possible effect on the opinion in the auditor’s report in accordance with SA
705, “Modifications to the Opinion in the Independent Auditor’s Report” having regard to the requirement of
disclaimer of opinion.
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