## SA 580 – Written Representations (WIR)
### What is a Written Representation?
A Written Representation (WIR) is a written statement by management provided to the auditor to:
- Confirm certain matters, OR
- Support other audit evidence
Key characteristics:
- Obtained from Management (and where appropriate, TCWG)
- It is necessary audit evidence — but not sufficient alone (not SAAE by itself)
- Signals significant matters when management refuses to provide WIR
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### Objectives of SA 580
| Objective | Description |
|---|---|
| (a) | Obtain WIR from management confirming their responsibility for preparing FS and providing complete information |
| (b) | Support other audit evidence relevant to FS or specific assertions |
| (c) | Respond appropriately if WIR is not provided or is refused |
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### Date of WIR
- WIR must be dated as near as practicable to, but not after, the date of the Audit Report.
- Why? Two reasons:
1. It provides necessary audit evidence
2. It covers subsequent events between the date of FS and the date of audit report
```
Financial Statements Date -----> WIR Date = Audit Report Date (or just before)
```
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### Period Covered by WIR
- WIR shall cover all periods referred to in the auditor's report.
- Why? Management must reaffirm that WIR made for prior periods remain appropriate.
Special Case — Comparative Periods:
If the audit report covers both current year (CY) and prior year (PY):
- CY WIR must reaffirm the previous WIR for PY
- Example: Old WIR covered 1/4/2025 to 31/3/2026 → New WIR for 31/3/2026 reaffirms for both years
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### What Happens if Management Refuses to Give WIR?
- It is a limitation on scope of audit
- Auditor should disclaim the opinion or issue a qualified opinion depending on circumstances