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ASA 580 - Written Representations - October 2009
Form of Written RepresentationsForm of Written Representations
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Form of Written Representations
- The written representations shall be in the form of a representation letter addressed to the auditor. If law or regulation requires management to make written public statements about its responsibilities, and the auditor determines that such statements provide some or all of the representations required by paragraphs 10 or 11 of this Auditing Standard, the relevant matters covered by such statements need not be included in the representation letter. (Ref: Para. A19‑A21)