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ASA 580 - Written Representations - October 2009
Other Written RepresentationsOther Written Representations
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Other Written Representations
- Other Auditing Standards require the auditor to request written representations. If, in addition to such required representations, the auditor determines that it is necessary to obtain one or more written representations to support other audit evidence relevant to the financial report or one or more specific assertions in the financial report, the auditor shall request such other written representations. (Ref: Para. A10‑A14, A22)