List of Australian Auditing Standards Co

List of Australian Auditing Standards Containing Requirements for Written Representations

This appendix identifies paragraphs in other Auditing Standards that require subject‑matter specific written representations. The list is not a substitute for considering the requirements and related application and other explanatory material in the Australian Auditing Standards.

ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of the Financial Report – paragraph 40

ASA 250 Consideration of Laws and Regulations in an Audit of a Financial Report – paragraph 17

ASA 450 Evaluation of Misstatements Identified during the Audit – paragraph 14

ASA 502 Audit Evidence—Specific Considerations for Litigation and Claims – paragraph 7

ASA 540 Auditing Accounting Estimates and Related Disclosures – paragraph 37

ASA 550 Related Parties – paragraph 26

ASA 560 Subsequent Events – paragraph 9

ASA 570 Going Concern – paragraph 16(e)

ASA 710 Comparative Information—Corresponding Figures and Comparative Financial Reports – paragraph 9

ASA 720 The Auditor’s Responsibilities Relating to Other Information, paragraph 13(c)