ISAs (Ireland) are based on ISAs (UK) as issued by the Financial Reporting Council (‘FRC’), which, in turn are based on the corresponding standards issued by the IAASB. The International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (the IESBA Code) was revised in July 2016 to address the professional accountant’s responsibility … Continued

In August 2018 , IAASA published its consultation on Proposal to Revise ISA (Ireland) 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures (Consultation Paper). The purpose of which was to obtain the views of stakeholders with regard to IAASA’s proposal to issue a revised version of ISA (Ireland) 540, to reflect recent revisions … Continued

Exposure Draft  Proposed ISA (Ireland) 540 (Revised July 2018) Auditing Accounting Estimates and Related Disclosures View document

Consultation Paper on Proposal to Revise ISA (Ireland) 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures View document

Feedback Paper – ISA (Ireland) 570 (Revised October 2019) Going Concern  View document