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ISA 580 - Written Representations

The objectives of ISA 580 are to   obtain written representations   from management or those  charged  with  governance  for  the  completeness  of  the  information  provided to the auditor and to support other audit evidence relevant to the financial statements or specific  assertions  in  the  financial  statements  by  means  of  written  representations if determined necessary by the auditor or required by other ISAs.

Attached Files

ISA 580.pdf