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2010年10月31日 · ISA Module - ISA 580, Written Representations. IAASB. Oct 31, 2010 | Videos. 978-1-60815-073-1 English Don't see your language? Request permission to translate. Video presentation (approx 14 min) Download (1.15 MB) Download (52 KB) Download (131 bytes) Download (33.23 MB)

Esta Norma Internacional de Auditoria (ISA) aborda as responsabilidades do auditor no sentido de obter declarações escritas da gerência e, quando apropriado, dos encarregados da governação numa auditoria de demonstrações financeiras. 2.

The IAASB approved ISA 580 (Revised and Redrafted), Written Representations in December 2007. The ISA was published in April 2008 after the Public Interest Oversight Board has confirmed that due process was followed in its development. The ISA is effective for audits of financial statements for periods beginning on or after December 15, 2009.

International Standard on Auditing (ISA) 580, “Written Representations” should be read in conjunction with ISA 200, “Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards

ISA 580 (Revised and Redrafted) – Introduction 1. Scope of this ISA. It deals with the Auditor’s Responsibility to obtain ‘Written Representations’ from Management and where appropriate, those charged with governance in an ‘Audit’ of financial statements. 2. Effective Date

2019年12月15日 · ISA (UK) 580 (Updated May 2022) Publication date: 20 May 2022 Effective from: 15 December 2019 Type: Standard: Format: PDF, 880.2 KB

This International Standard on Auditing (ISA) 580 (Revised and Redrafted), “Written Representations” was prepared by the International Auditing and Assurance Standards Board (IAASB), an independent standard-setting body within the International Federation of

The purpose of this International Standard on Auditing (ISA) is to establish standards and provide guidance on the use of management representations as audit evidence, the procedures to be applied in evaluating and documenting

International Standard on Auditing (ISA) 580, Written Representations, should be read in conjunction with ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing .