Final answer:
If management refuses to provide requested written representations, the auditor must document the refusal and assess its implications, which is critical in the auditing process.
Step-by-step explanation:
If management refuses to provide one or more of the requested written representations during an audit, the auditor must thoroughly document the refusal and carefully assess the implications. Written representations serve as crucial audit evidence, offering assertions and facts that may not be verifiable through other means. The absence of certain representations could signal issues such as management's reluctance to disclose specific information.
This, in turn, may have a significant impact on the auditor's ability to form conclusions about the financial statements. Failure to obtain essential written representations might lead to increased audit risk, as the auditor may lack crucial information for a comprehensive assessment. Consequently, the auditor needs to carefully consider the implications of such refusals and adjust their audit procedures accordingly, potentially raising concerns in the audit report if necessary.