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ASA 580 - Written Representations - October 2009
Communication with Those Charged with GoCommunication with Those Charged with Governance (Ref: Para. 10‑11, 13)
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Communication with Those Charged with Governance (Ref: Para. 10‑11, 13)
- ASA 260 requires the auditor to communicate with those charged with governance the written representations which the auditor has requested from management.[7]