ISA (NZ) 580 Written Representations

  • Auditing

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.


Effective for audits of financial statements for periods as indicated. Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.

  • ISA (NZ) 580 – Periods ending on or after
    15 Dec 2016

    Date of issue: Jul 2011 Date compiled: 31 Oct 2015

Amendments

  • Conforming and Consequential Amendments arising from ISA (NZ) 540 (Revised) – Periods beginning on or after
    15 Dec 2019 (early adoption permitted)

    Date of issue: Nov 2018

New Version Not Yet Mandatory

  • ISA (NZ) 580 – Periods beginning on or after
    15 Dec 2019

    Date of issue: Nov 2018 Date compiled to: 8 Nov 2108

Previous Versions

  • ISA (NZ) 580 – Periods beginning on or after
    1 Jul 2014

    Date of issue: Jul 2011 Date compiled: 31 Dec 2013