The ISA’s requires the auditor to obtain management representations on certain specific issues. and Explain under what circumstance the auditor may request for written representation? 

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.