25AU-C 580 Written Representations

TECHNICAL ALERT

Recently issued SAS 143 makes minor changes to AU-C 580. Those changes are included in this chapter. See the preface to this volume for more information on SAS 143.

SCOPE

AU-C 580 provides guidance on when to obtain written representations from management and those charged with governance. Illustrations at the end of this chapter list other AU-C sections with written representation requirements. (AU-C 580.01)

DEFINITION OF TERM

Source: AU-C 580.07. For the definition related to this standard, see Appendix A, “Definitions of Terms”: Written representation.

OBJECTIVES OF AU-C 580

The objectives of the auditor are to:

  1. obtain written representations from management and, when appropriate, those charged with governance that they believe that they have fulfilled their ...

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