ASA 580 - Written Representations - October 2009
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Table of Amendments
| Paragraph affected | How affected | By … [paragraph] |
|---|---|---|
| Appendix 2 | Amended | ASA 2011‑1 [50] |
| Appendix 2Footnote 10 | Addition | ASA 2011‑1 [51] |
| Appendix 2 | Amended | ASA 2011‑1 [52] |
| Appendix 2 | Amended | ASA 2011‑1 [53] |
| Appendix 2 | Addition | ASA 2011‑1 [54] |
| Appendix 2 | Addition | ASA 2011‑1 [55] |
| Appendix 1 | Amended | ASA 2011‑1 [55] |
| Appendix 1 | Amended | ASA 2013‑3 [14] |
| A1 directly below heading “Management from whom Written Representations are Requested” | Renumbered | ASA 2015‑1 [168] |
| Aus A20.1 | Deleted | ASA 2015‑1 [169] |
| 10 | Amended | ASA 2015-1 [169] |
| Appendix 1 | Amended | ASA 2015‑1 [170-171] |
| Appendix 2 | Amended | ASA 2015‑1 [167, 172] |
| Appendix 1 | Amended | ASA 2018-1 [54] |
| Appendix 2 | Amended | ASA 2018-1 [55] |
| Appendix 1 | Amended | ASA 2023-1 [24] |
AUTHORITY STATEMENT
Auditing Standard ASA 580 Written Representations (as amended to 15 March 2023) is set out in paragraphs Aus 0.1 to A27 and Appendices 1 and 2.
This Auditing Standard is to be read in conjunction with ASA 101 Preamble to AUASB Standards, which sets out how AUASB Standards are to be understood, interpreted and applied. This Auditing Standard is to be read also in conjunction with ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards.
Conformity with International Standards on Auditing
This Auditing Standard conforms with International Standard on Auditing ISA 580 Written Representations issued by the International Auditing and Assurance Standards Board (IAASB), an independent standard‑setting board of the International Federation of Accountants (IFAC).