The Auditor’s Responsibilities Relating to Other Information International Standard on Auditing (Ireland) 720 (ISA (Ireland) 720) deals with the auditor’sresponsibilities relating to other information, whether financial or non-financialinformation (other than financial statements and the auditor’s report thereon), includedin an entity’s annual report. Effective Date ISA (Ireland) 720 is effective for the audits of financial statements … Continued

Going Concern  International Standard on Auditing (Ireland) 570 deals with the auditor’sresponsibilities in the audit of financial statements relating to going concern and theimplications for the auditor’s report. Effective Date ISA (Ireland) 570 is effective for audits of financial statements for periods commencingon or after 15 December 2019. Current Standard ISA (Ireland) 570 (Revised October … Continued

Written Representations International Standard on Auditing (Ireland) 580 deals with the auditor’sresponsibility to obtain written representations from management and, whereappropriate, those charged with governance in an audit of financial statements. Effective Date ISA (Ireland) 580 is effective for the audits of financial statements for periodscommencing on or after 15 December 2019. Current Standard ISA (Ireland) … Continued

Special Considerations Audits of Group Financial Statements (Including the Work ofComponent Auditors) International Standards on Auditing (Ireland) 600 deals with special considerations that apply to group audits, in particular those that involve component auditors. Effective Date ISA (Ireland) 600 is effective for the audits of group financial statements for periodscommencing on or after 15 December 2023. … Continued

Using 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

Analytical Procedures International Standard on Auditing (Ireland) ISA 520 deals with theauditor’s use of analytical procedures as substantive procedures (“substantiveanalytical procedures”). Effective Date ISA (Ireland) 520 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

Audit Sampling International Standard on Auditing (Ireland) 530 applies when theauditor has decided to use audit sampling in performing audit procedures. Effective Date ISA (Ireland) 530 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

Auditing Accounting Estimates and Related Disclosures International Standard on Auditing (Ireland) 540 deals with the auditor’sresponsibilities relating to accounting estimates and related disclosures in an audit of financialstatements. Effective Date ISA (Ireland) 540 is effective for audits of financial statements for periods beginning on or afterDecember 15, 2019. Current Standard ISA (Ireland) 540 (Updated October … Continued

External Confirmations  International Standard on Auditing (Ireland) 505 deals with the auditor’suse of external confirmation procedures to obtain audit evidence in accordance withthe requirements of ISA (Ireland) 330 (Revised August 2018) and ISA (Ireland) 500(Revised July 2017). Effective Date ISA (Ireland) 505 is effective for the audits of financial statements for periodscommencing on or after … Continued

Initial Audit Engagements – Opening Balances International Standard on Auditing (Ireland) 510 deals with the auditor’sresponsibilities relating to opening balances in an initial audit engagement. Effective Date ISA (Ireland) 510 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 … Continued