Question 16. ISA 580 Written Representations requires that management provides a written representation to the auditor confirming its responsibility for the preparation of the financial statements, and that all relevant information has been provided to the auditor. In the event that management refuses to provide this representation, what course of action is the auditor required to take?

Resign from the audit with immediate effect

Disclaim an opinion on the financial statements

Request a meeting with shareholders

Issue a qualified opinion due to inability to obtain sufficient appropriate evidence