IAASA is seeking stakeholders’ views on proposed revisions to ISA (Ireland) 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and ISA (Ireland) 570 Going Concern.
The proposed revisions reflect recent changes made to the equivalent international standards by the International Auditing and Assurance Standards Board (IAASB) and adapted by the Financial Reporting Council (FRC) in the UK.
How to respond: Please send your response to submissions@iaasa.ie by Friday 4 September.
Read the consultation documents:
Read the consultation paper
Read the proposed revisions to ISA (Ireland) 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
Read the proposed revisions to ISA (Ireland) 570 Going Concern