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ISSAI Executive Summaries

Executive Summary:

ISSAI 1580 – Written Representations


This Practice Note provides supplementary guidance on ISA 580 – Written Representation

ISSAI Category:

Level 4: General Auditing Guidelines - General Auditing Guidelines on Financial Audit

Target Group:

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

  • Management from whom written representations requested
  • Communicating a threshold-amount
  • Date of and period(s) covered by written representations
  • Doubt as to the reliability of written representations and requested written representations not provided.

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.

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