Transcription of INTERNATIONAL STANDARD ON AUDITING 580 WRITTEN ...
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INTERNATIONAL STANDARD ON AUDITING 580 WRITTEN ...
ISA 580 560 INTERNATIONAL STANDARD ON AUDITING 580 WRITTEN REPRESENTATIONS (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of this ISA .. 1 2 WRITTEN Representations as Audit Evidence .. 3 4 Effective Date .. 5 Objectives .. 6 Definitions .. 7 8 Requirements Management from whom WRITTEN Representations Requested .. 9 WRITTEN Representations about Management s Responsibilities .. 10 12 Other WRITTEN Representations .. 13 Date of and Period(s) Covered by WRITTEN Representations.
INTERNATIONAL STANDARD ON AUDITING 580 WRITTEN REPRESENTATIONS (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS ... 4 ISA 705, “Modifications to the Opinion in the Independent Auditor’s Report.” WRITTEN REPRESENTATIONS ISA …
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