ISSAI Executive Summaries
ISSAI 1580 – Written Representations
This Practice Note provides supplementary guidance on ISA 580 – Written Representation
Level 4: General Auditing Guidelines - General Auditing Guidelines on Financial Audit
Public sector external auditors
ISA 580 deals with the auditor's responsibility to obtain written representations from management and, where appropriate those charged with governance.
Appendix 1 of the ISA lists other ISAs containing subject-matter specific requirements for written representations.
|Scope - Content:||
The Practice Note provides additional guidance for public sector auditors related to
Appendix 2 of the ISA provides an example of a representation letter.
|Author - Committee:||
INTOSAI Professional Standards Committee – Financial Audit Subcommittee
Approved at XXth Congress of INTOSAI, Johannesburg 2010
|Related Documents - Executive Summaries:|
|Related Documents - ISSAI Full Versions:|
|Related Documents - Others:||
ISA 580 is applicable to auditors of public sector entities in their role as auditors of financial statements.