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. As you received all other information during the audit, the decision by management not to provide the written repesentation letter is not an issue that would affect the auditor's report