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Comment letter relating to the IAASB’s Proposed International Standard on Auditing 500 (Revised)

May 8, 2023

Comment letter relating to the IAASB’s “Proposed International Standard on Auditing 500 (Revised) Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs”

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Comment letter relating to IAASB’s Exposure Draft, Proposed International Standard on Auditing of Financial Statements of Less Complex Entities

May 8, 2023

Read More Comment letter relating to the Exposure Draft of Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities and Proposed Conforming Amendments

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Comment letter relating to the IAASB’s Proposed Strategy and Work Plan for 2024-2027

May 8, 2023

Comment letter relating to the IAASB’s Proposed Strategy and Work Plan for 2024-2027

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Standards Newsletter October 2022

March 2, 2023

Standards Newsletter October 2022

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Audit Committee Briefing

February 17, 2023

IAASA hosts an annual audit committee briefing on a wide range of topics specific to audit committees, including regulatory updates, accounting developments and sustainability reporting.

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ISA 600(Ireland) Revised Consultation Feedback Paper

February 9, 2023

Feedback paper to the consultation paper on the proposal to revise ISA (Ireland) 600

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Feedback Paper – ISA (Ireland) 600 (Revised February 2023)

February 9, 2023

Feedback Paper on Consultation to revise ISA (Ireland) 600 (Revised February 2023), Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) Responses Received

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23 December 2022 – Auditing related party transactions

February 2, 2023

IAASA has published its key messages for auditors in the area of related parties, available here . IAASA’s YouTube channel also now includes a video that shares questions asked by IAASA’s audit inspectors during 2022 in the area of related parties, available below.

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IAASA video presentation on the revised ISA (Ireland) 315

December 22, 2022

The purpose is to provide information on the revised ISA (Ireland) 315 Identifying and Assessing the Risks of Material Misstatement. ISA 315 is effective for financial periods beginning on or after 15 December 2021.

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Standards for Investment Reporting (Ireland) 3000

September 29, 2022

Investment Reporting Standards Applicable to Public Reporting Engagements on Profit Forecasts Effective Date SIR (Ireland) 3000 is effective for reporting accountant engagementscommencing on or after 15 September 2022. Current Standards SIR (Ireland) 3000

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