Auditing and Assurance Standards and Guidance

Auditing Standards (Ireland)

FRC ISAs (UK and Ireland) applicable for periods beginning on or after 15 December 2010 but before 17 June 2016

ISA (UK and Ireland) 580 Written representations

Application and Other Explanatory Material

Communication with Those Charged with Governance (Ref: Para. 10-11, 13)

A22.	ISA (UK and Ireland) 260 requires the auditor to communicate with those charged with governance the written representations which the auditor has requested from management.⁷

In the UK and Ireland these communications are made before those charged with governance approve the financial statements, to ensure that they are aware of the representations on which the auditor intends to rely in expressing the auditor's opinion on those financial statements.

⁷ ISA (UK and Ireland) 260, "Communication with Those Charged with Governance," paragraph 16(c)(ii).

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