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ASA 580 - Written Representations - October 2009
Date of and Period(s) Covered by WrittenDate of and Period(s) Covered by Written Representations
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Date of and Period(s) Covered by Written Representations
- The date of the written representations shall be as near as practicable to, but not after, the date of the auditor’s report on the financial report. The written representations shall be for all the financial report(s) and period(s) referred to in the auditor’s report. (Ref: Para. A15‑A18)