page 529 LO 11-3 11.52 Written Representations. Hart, an assistant accountant with the firm of Better & Best, CPAs, is auditing the financial statements of Tech Consolidated Industries Inc. The firm's audit plan calls for the preparation of written representations. Required: a. In an audit of financial statements, in what circumstances are auditors required to obtain written representations? b. What are the major categories of items covered by written representations? c. To whom should the representations be addressed and as of what date should they be dated? d. Who should sign the representations, and what would be the effect of a refusal to sign them? e. In what respects may auditors' other responsibilities be relieved by obtaining written representations? CAICDA danted