IAASA sets the standards for statutory audits and sustainability assurance in Ireland.

Ireland’s auditing framework is based on the UK framework, which follows international standards from the International Auditing and Assurance Standards Board (IAASB) and the International Ethical Standards Board for Accountants (IESBA). IAASA regularly reviews this policy of adopting UK standards to ensure it is suitable for the Irish audit market. The Irish sustainability assurance standard, ISAE (Ireland) 3000, is based on the IAASB’s standard for assurance engagements.

IAASA updates standards to reflect changes to UK and international standards, making adjustments where necessary for Irish law or market conditions. Where significant changes are proposed, IAASA holds a public consultation before revising a standard.

IAASA also issues guidance to help auditors apply the standards to particular circumstances and industries.

You can find the auditing standards, guidance, and assurance standards for auditors on IAASA’s auditing standards webpage.

Learn more about how we set auditing standards in Ireland through our explainer factsheets and video at the following links: