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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, 2023Read 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
See more...Comment letter relating to the IAASB’s Proposed Strategy and Work Plan for 2024-2027
May 8, 2023Comment letter relating to the IAASB’s Proposed Strategy and Work Plan for 2024-2027
See more...Audit Committee Briefing
February 17, 2023IAASA hosts an annual audit committee briefing on a wide range of topics specific to audit committees, including regulatory updates, accounting developments and sustainability reporting.
See more...ISA 600(Ireland) Revised Consultation Feedback Paper
February 9, 2023Feedback paper to the consultation paper on the proposal to revise ISA (Ireland) 600
See more...Feedback Paper – ISA (Ireland) 600 (Revised February 2023)
February 9, 2023Feedback 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
See more...23 December 2022 – Auditing related party transactions
February 2, 2023IAASA 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.
See more...IAASA video presentation on the revised ISA (Ireland) 315
December 22, 2022The 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.
See more...Standards for Investment Reporting (Ireland) 3000
September 29, 2022Investment 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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Comment letter relating to the IAASB’s Proposed International Standard on Auditing 500 (Revised)
May 8, 2023Comment 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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