1a- The ISAs requires the auditor to obtain management representations on certain specific issues. and Explain under what circumstance the auditor may request for written representation?

2b- Provide an example of what a written representation from management would look like.

Use one of the examples below in the written representation.

Management says they have responded to all customer complaints in a timeously manner and that customers who have had problems with their batteries have been reimbursed or given a replacement phone.

OR

Management confirms that all payments to suppliers are made in a timeously manner.