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Are Management Representations just a formality in audit? Or can they actually impact your audit opinion? In this video, we cover SA 580 – Written Representations as per ICAI CA Final syllabus in a simple and exam-oriented way. You will learn: ✔ Meaning of Management Representation ✔ Why Written Representation is required ✔ From whom it should be obtained ✔ Date of Representation Letter ✔ Whether it is sufficient audit evidence ✔ What if management refuses to provide representation ✔ Impact on Audit Opinion (Exam Important) ✔ Interlinking with SA 240, SA 250, SA 550, SA 570 This lecture is perfect for: CA Final Students (New Scheme) Revision before exams Audit concept clarity Practical understanding for articles If you’re preparing for CA Final Auditing, this topic is highly important for 4–6 mark questions. Watch till the end for exam tips that ICAI frequently tests! SA 580 Management Representation Written Representation SA 580 SA 580 ICAI CA Final Auditing CA Final Audit Standards Management Representation Letter Audit Opinion Modification SA 580 Explained CA Final New Scheme Auditing Advanced Auditing ICAI Audit Evidence SA 500 SA 240 SA 250 SA 550 Link Audit Exam Preparation CA Final 2026 Auditing #SA580 #ManagementRepresentation #CAFinalAuditing #ICAI #CAFinal #AuditStandards #CAStudents #AuditPreparation #AdvancedAuditing #CAFinal2026