About this document
Revising ISA 580: Management Representations by Mehdi Lombardo is a document available to read on EtoBox.
The document discusses issues related to revising ISA 580 on management representations. It notes the definition of management representations is currently too broad, leading to lengthy representation letters. It proposes separating general representations acknowledging responsibility for financial statements from specific representations used as audit evidence. Specific representations would still be addressed in ISA 580 but viewed as a form of audit evidence governed by standards in ISA 500. The task forc
- Author
- Mehdi Lombardo
- Language
- EN