CA Inter P5 · Chapter 7 · Question 8 of 12
Under SA 580, written representations from management should be dated:
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) As near as practicable to, but not after, the date of the auditor's report
Explanation
SA 580 requires written representations to be dated as near as practicable to, but not after, the date of the auditor's report, and to be in the form of a representation letter addressed to the auditor. They must cover all financial statements and periods referred to in the report.
More Completion and Review MCQs
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