ISA (NZ) 580 Written Representations

• Auditing
• Archived Standards

This Standard 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.

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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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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 beginning on or after
  1 Jul 2014

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

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• Amending Standards (from the disclosures project) – Periods ending on or after
  15 Dec 2016

  Date of issue: Oct 2015

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• Conforming Amendments (from the auditor reporting project) – Periods ending on or after
  15 Dec 2016

  Date of issue: Oct 2015

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• Amending Standard – Periods ending on or after
  15 Dec 2016

  Date of issue: Sep 2015

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  Additional material: Directors responsibilities explanation – 1 Sep 2015

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

  Date of issue: Jul 2011 Date compiled to: 30 Sep 2015

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

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

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  Additional material: Mark up of compiled ISA (NZ) 580

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• ISA (NZ) 580 – Periods ending on or after
  15 Dec 2014

  Date of issue: Jul 2011 Date compiled to: 30 Sep 2013

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  Additional material: Mark up of compiled ISA (NZ) 580

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• ISA (NZ) 580 – Periods beginning on or after
  1 Sep 2011

  Date of issue: Jul 2011 Date compiled to: 1 Jul 2011

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  Additional material: Comparison to ISA 580

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