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SA 580

Requires the auditor to obtain written representations from management on matters relevant to the audit, via a management representation letter.

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Related terms

  • SA 560

    Subsequent events — the auditor's responsibility for events occurring between the balance sheet date and the date of the audit report.

  • SA 570

    Going concern — the auditor's responsibility to evaluate whether substantial doubt exists about an entity's ability to continue operating for the foreseeable future.

  • SA 600

    Governs an audit of group financial statements, including the work of component auditors of subsidiaries and divisions.

  • SA 610

    Sets out when and how a statutory auditor may use the work of an entity's internal audit function as audit evidence.

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231 terms in total, or go deeper with working procedures and worked examples in the resource library.

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