On the 31/01/17 IAASA adopted the Auditing Framework for Ireland (“the Standards”). Following adoption of the Framework, IAASA engaged with stakeholders and performed a review of the standards. Based on these, a number of changes have been made to the Auditing Framework, a schedule of the changes can be found here.
These changes are mostly administrative, correction of typographical errors or referencing. One substantive change to the Ethical Standard has been made to remove the extra territorial application of the Ethical Standard to other network firms whose work is used in the conduct of the engagement.
The Standards are available here .