- Download 18
- File Size 74.70 KB
- File Count 1
- Create Date February 23, 2022
- Last Updated December 6, 2023
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.