Written Representations
International Standard on Auditing (Ireland) 580 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 Date
ISA (Ireland) 580 is effective for the audits of financial statements for periods
commencing on or after 15 December 2019.
Current Standard
ISA (Ireland) 580 (Updated December 2018)
Past Standard