ICAI Implementation Guide to Standard on Auditing (SA) 580 – Written Representations

ICAI has issued an Implementation Guide to Standard on Auditing (SA) 580 – Written Representations.

The Implementation Guide provide practical guidance on implementation of the Standard on Auditing (SA) 580 “Written Representations”. The Standard is effective for audits of financial statements for periods beginning on or after April 1, 2009.

Written representations are audit evidence that the auditor requires in connection with the audit of the entity’s financial statements

The Standard deals with the auditor’s responsibility to obtain written representations from management to support other audit evidence and to respond to written representations.

The Implementation Guide contains Introduction and Overview, Implementation Guidance, Illustrative Checklist and Appendices. Chapter 2 of the Implementation Guide contains detailed guidance on various aspects of SA 580 in a Question-Answer format. The Implementation Guide will enable auditors to comply with requirements of SA 580 effectively.

Download ICAI Implementation Guide to SA 580 Click Here >>

• ITAT allows remuneration paid by wives of CA partners for their services rendered in firm
• When assessee did not opt yes or no to receive notices by email, such notices were no service
• CIT(A) should have considered detailed statement of facts before dismissing appeal
• Empanelment of General Observers for ICSI Examinations June 2026. Last date 28.04.2026
• Engagement of Young Professionals CA for assistance in ITAT representation