Page 9 - Use Of Confirmations And Related Parties

USE OF CONFIRMATIONS & RELATED PARTIES

Written representations from client

management (ISA 580)

• Management responsibility

• Date of the rep letter – as close as possible to the date of

the auditor’s report

• Management rep letters = not a substitute for other audit

procedures

• Format -> Refer to Appendix 2 of ISA 580!!!!

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