You are completing the audit of Balladonia Co and you are waiting for the client to sign and return the written repesentation letter. The directors have expressed concern about signing the letter. They have stated that the auditor has been provided with all of the information they require and therefore do not understand why the representation letter is necessary. State whether each of the following statements is true or false in respect of written repesentations. A written repesentation does not need to be obtained if the wording would be the same as last year's written repesentation