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Proposal to Revise ISA (Ireland) 600Special Considerations – Audits of Group Financial Statements(Including the Work of Component Auditors)
November 21, 2023Consultation Paper available here Proposed Exposure Draft available here Proposed Conforming amendments available here
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...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...ISA (Ireland) 610
September 27, 2022Using the Work of Internal Auditors International Standard on Auditing (ISA) 610 deals with the externalauditor’s responsibilities if using the work of internal auditors. Effective Date ISA (Ireland) 610 is effective for the audits of financial statements for periodscommencing on or after 17 June 2016, for which opinions are issued on or after 1February 2017. … Continued
See more...ISA (Ireland) 620
September 27, 2022Using the Work of an Auditor’s Expert International Standard on Auditing (Ireland) 620 deals with the auditor’sresponsibilities relating to the work of an individual or organization in a field of expertiseother than accounting or auditing, when that work is used to assist the auditor inobtaining sufficient appropriate audit evidence. Effective Date ISA (Ireland) 620 is … Continued
See more...ISA (Ireland) 700
September 27, 2022Forming an Opinion and Reporting on Financial Statements International Standard on Auditing (Ireland) 700 deals with the auditor’sresponsibility to form an opinion on the financial statements. Effective Date ISA (Ireland) 700 is effective for the audits of financial statements for periods commencingon or after 15 July 2021. Current Standard ISA (Ireland) 700 (Updated October 2023) … Continued
See more...ISA (Ireland) 701
September 27, 2022Communicating Key Audit Matters in the Independent Auditor’s Report International Standard on Auditing (Ireland) 701 deals with the auditor’sresponsibility to communicate key audit matters in the auditor’s report. It is intended toaddress both the auditor’s judgment as to what to communicate in the auditor’s report andthe form and content of such communication. Effective Date ISA … Continued
See more...ISA (Ireland) 550
September 27, 2022Related Parties International Standard on Auditing (Ireland) 550 deals with theauditor’s responsibilities relating to related party relationships and transactions in anaudit of financial statements. Effective Date ISA (Ireland) 550 is effective for the audits of financial statements for periodscommencing on or after 17 June 2016, for which opinions are issued on or after 1February 2017. … Continued
See more...ISA (Ireland) 560
September 27, 2022Subsequent Events International Standard on Auditing (Ireland) 560 deals with theauditor’s responsibilities relating to subsequent events in an audit of financialstatements. Effective Date ISA (Ireland) 560 is effective for the audits of financial statements for periodscommencing on or after 17 June 2016, for which opinions are issued on or after 1February 2017. Current Standard ISA … Continued
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