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Audit Committee Breakfast

July 7, 2022

Click the links below to access the event held on 10 September 2020: Access to the full event  https://www.youtube.com/embed/NJFafvxWbTY?fs=1&enablejsapi=1&version=3 Individual presentations General overview of the regulatory landscape (Lisa Campbell) View Presentation  Download slides Changing role of Audit Committees (Panel discussion) View Presentation   Current regulatory requirements for Audit Committees (Martin Kelly) View Presentation Download slides Audit Committee … Continued

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2021 QAR Reports

July 7, 2022

The quality assurance review reports below summarise IAASA’s findings arising from the quality assurance reviews of the public-interest entity audit firms that took place in 2021. These reports set out the results of IAASA’s inspections of the firms’ overall systems of audit quality control and of a sample of audits of PIEs. BDO Deloitte EY … Continued

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What IAASA does – Financial Reporting Supervision function

July 7, 2022

Explainer video: www.youtube.com/watch?v=81r_vtNLizI Factsheets: Financial-Reporting-Supervision_Factsheet Slide-deck: Financial Reporting Supervision_Overview

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Description of the auditor’s responsibilities for the audit of the financial statements

July 7, 2022

Description of the auditor’s responsibilities for the audit of the financial statements 

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Thematics and observations

July 7, 2022

IAASA has performed reviews of findings in thematic areas. The papers below set out IAASA’s observations and expectations for auditors in these thematic areas. ISA 701 – Thematic Review AQU – The audit of accounting estimates Transparency Reporting – Thematic Review Cash and cash equivalents insights series Data analytics in Ireland’s statutory audit market Auditing … Continued

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2020 Quality Assurance Review report – Mazars

September 21, 2021

The quality assurance review report below summarise IAASA’s findings arising from the quality assurance review of Mazars that took place in 2020. The report set out the results of IAASA’s inspection of the firm’s overall system of audit quality control and of a sample of audits of PIEs. The 2020 QAR report for Mazars is … Continued

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2020 Quality Assurance Review report – Grant Thornton

September 20, 2021

The quality assurance review report below summarise IAASA’s findings arising from the quality assurance review of Grant Thornton that took place in 2020. The report set out the results of IAASA’s inspection of the firm’s overall system of audit quality control and of a sample of audits of PIEs. The 2020 QAR report for Grant … Continued

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2020 Quality Assurance Review report – Deloitte

September 19, 2021

The quality assurance review report below summarise IAASA’s findings arising from the quality assurance review of Deloitte that took place in 2020. The report set out the results of IAASA’s inspection of the firm’s overall system of audit quality control and of a sample of audits of PIEs. The 2020 QAR report for Deloitte is … Continued

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2020 Quality Assurance Review report – PwC

September 18, 2021

The quality assurance review report below summarise IAASA’s findings arising from the quality assurance review of PwC that took place in 2020. The report set out the results of IAASA’s inspection of the firm’s overall system of audit quality control and of a sample of audits of PIEs. The 2020 QAR report for PwC is … Continued

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2020 Quality Assurance Review report – KPMG

September 17, 2021

The quality assurance review report below summarise IAASA’s findings arising from the quality assurance review of KPMG that took place in 2020. The report set out the results of IAASA’s inspection of the firm’s overall system of audit quality control and of a sample of audits of PIEs. The 2020 QAR report for KPMG is … Continued

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