ISA - 580 WRITTEN REPRESENTATIONS

The standard is effective for audits of financial statements for periods beginning on or after December 15, 2009.

ISA 580 deals with the auditor’s responsibility to obtain written representations from management and those charged with governance in an audit of financial statements. Written representation is  a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence. 

https://www.iaasb.org/



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