ISA (NZ) 580

Written Representations

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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

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

    Date of issue: Jul 2011

    Date compiled to: 8 Nov 2108

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 2021 (early adoption permitted)

    Date of issue: Jul 2011

    Date compiled: 22 Jun 2021

Previous version

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

    Date of issue: Jul 2011

    Date compiled: 31 Oct 2015