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ASA 580 Management Representations

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Main Features 
This Auditing Standard:

  1. establishes mandatory requirements and provides explanatory guidance on the audit evidence aspects of management representations;
    2.  
  2. provides explanatory guidance on the documentation of representations by management; and
    3.  
  3. identifies the action to be taken if management refuses to provide appropriate representations.
Operative Date 
This Auditing Standard is operative for financial reporting periods commencing on or after 1 July 2006. 
 
 
This excerpt is taken from ASA 580, which is available for download on the AUASB website