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ASA 580 - Written Representations - October 2009
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Scope of this Auditing Standard
- This Auditing Standard deals with the auditor’s responsibility to obtain written representations from management and, where appropriate, those charged with governance in an audit of a financial report.
- Appendix 1 lists other Australian Auditing Standards containing subject‑matter specific requirements for written representations. The specific requirements for written representations of other Australian Auditing Standards do not limit the application of this Auditing Standard.