Generally, a written representation 27 O complements other audit procedures that were performed and generally does not provide sufficient appropriate audit evidence on its own O should be drafted by the client's legal counsel and signed with the auditor O is sufficient evidence to issue an unmodified audit report O replaces other audit procedures that were performed and generally does provide sufficient appropriate audit evidence on its own

Generally, a written representation complements other audit procedures that were performed and generally does not provide sufficient appropriate audit evidence on its own should be drafted by the client's legal counsel and signed with the auditor is sufficient evidence to issue an unmodified audit report replaces other audit procedures that were performed and generally does provide sufficient appropriate audit evidence on its own