Question

You are an audit senior in charge of your first audit and are wrapping up your work. The client's controller, a pretty fussy person, knows you're going to ask for a "representation letter" near the end of the audit which he thinks adds an unnecessary burden on him because he's already overworked. He says he won't comply with your request until you explain why an auditor needs a representation letter for every audit. 

Answer 1

As per Auditing standard 500 – Audit evidence, written representation forms important audit evidence to the auditor.

In connection with an audit of financial statements presented in accordance with generally accepted accounting principles

Written representations from management should be obtained for all financial statements and periods covered by the auditor's report. if comparative financial statements are reported on, the written representations obtained at the completion of the most recent audit should address all periods being reported on. The specific written representations obtained by the auditor will depend on the circumstances of the engagement and the nature and basis of presentation of the financial statements. The auditor should provide a copy of the representation letter to the audit committee if management has not already provided the representation letter to the audit committee.