Document ID: chunk:federal_register_of_legislation:F2023C00330:front:0:p2
Version: federal_register_of_legislation:F2023C00330
Segment Type: other
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Character Range: 3198–8041

CONFORMITY WITH INTERNATIONAL STANDARDS ON AUDITING

Paragraphs

Application.............................................................Aus 0.1‑Aus 0.2

Operative Date............................................................Aus 0.3

Introduction

Scope of this Auditing Standard..................................................1‑2

Written Representations as Audit Evidence..........................................3‑4

Effective Date...............................................................5

Objectives..................................................................6

Definitions.................................................................7‑8

Requirements

Management from whom Written Representations are Requested..........................9

Written Representations about Management's Responsibilities............................10‑12

Other Written Representations...................................................13

Date of and Period(s) Covered by Written Representations..............................14

Form of Written Representations.................................................15

Doubt as to the Reliability of Written Representations and Requested Written Representations Not Provided              16‑20

Application and Other Explanatory Material

Written Representations as Audit Evidence.........................................A1

Management from whom Written Representations are Requested..........................A2‑A6

Written Representations about Management's Responsibilities............................A7‑A9

Other Written Representations..................................................A10‑A13

Communicating a Threshold Amount............................................A14

Date of and Period(s) Covered by Written Representations..............................A15‑A18

Form of Written Representations................................................A19‑A21

Communication with Those Charged with Governance................................A22

Doubt as to the Reliability of Written Representations and Requested Written Representations Not Provided              A23‑A27

       Appendix 1: List of Australian Auditing Standards Containing Requirements for Written Representations

Appendix 2: Illustrative Representation Letter

COMPILATION DETAILS

Auditing Standard ASA 580 Written Representations (as Amended)

This compilation takes into account amendments made up to and including 15 March 2023 and was prepared on 22 March 2023 by the Auditing and Assurance Standards Board (AUASB).

This compilation is not a separate Auditing Standard made by the AUASB.  Instead, it is a representation of ASA 580 (October 2009) as amended by other Auditing Standards which are listed in the Table below.

Table of Standards
Standard        Date made        Operative Date
ASA 580 [A]     27 October 2009  Financial reporting periods commencing on or after 1 January 2010
ASA 2011‑1 [B]  27 June 2011     Financial reporting periods commencing on or after 1 July 2011
ASA 2013‑3 [C]  1 July 2013      Financial reporting periods commencing on or after 1 July 2013
ASA 2015‑1 [D]  1 December 2015  Financial reporting periods ending on or after 15 December 2016
ASA 2018-1 [E]  5 December 2018  Financial reporting periods commencing on or after 15 December 2019, with early adoption permitted[*].
ASA 2023-1 [F]  15 March 2023    Financial reporting periods commencing on or after 1 January 2023

    [A] Federal Register of Legislation – registration number F2009L04096, 13 November 2009

    [B] Federal Register of Legislation – registration number F2011L01379, 30 June 2011

    [C] Federal Register of Legislation – registration number F2013L01939, 14 November 2013

    [D] Federal Register of Legislation – registration number F2015L02032, 16 December 2015

    [E] Federal Register of Legislation – registration number F2019L00016, 3 January 2019

    [F] Federal Register of Legislation – registration number F2023L00295, 21 March 2023

Table of Amendments
Paragraph affected                                                                      How affected  By … [paragraph]
Appendix 2                                                                              Amended       ASA 2011‑1 [50]
Appendix 2                                                                              Addition      ASA 2011‑1 [51]
Footnote 10
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