SA 580

This query is : Resolved 

09 January 2017 when should we take written representation in respect of responsibilities of management whether before or after completing an audit

11 January 2017 As per SA 580, written representation is taken during the planning stage and the completion stage. It can be also taken during the course of audit. During the planning stage, written representation would give you idea regarding the major changes that had taken place during the year.

11 January 2017 so you want to say that we have to take written representation twice at planning and another at completion stage


11 January 2017 The standard prescribes so, but generally most of the auditors takes the management representation during the close of the audit. You can follow the general practice of your firm.



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