ACCA AA · Chapter 12 · Question 7 of 9
Under ISA 580, how should written representations be dated?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: D) As near as practicable to, but not after, the date of the auditor's report
Explanation
Written representations must cover all financial statements and periods referred to in the auditor's report, so they are dated as close as practicable to the report date but never after it. The auditor's report cannot be dated before the representations are received.
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