The written representations shall be in the form of a representation letter addressed to the auditor.Select one:TrueFalse

The statement is true.

In audit practices, auditors often request written representations from management to confirm the accuracy of information provided during the audit process. This written representation is typically presented in a letter format addressed to the auditor. The purpose of this letter is for management to assert that the financial statements and other relevant documents are complete and accurate, providing the auditor with additional assurance.

This representation helps the auditor in their assessment of the reliability of the financial statements and other financial disclosures. It becomes part of the audit evidence, which is important for forming an opinion on the financial statements. Therefore, the correct selection is True.