Exposure Draft International Standard on Auditing (Ireland) 220 Quality Management for an Audit of Financial Statements 

Feedback Paper – ISA (Ireland) 315 (Revised October 2020), Identifying and Assessing the Risks of Material Misstatement  View document

Exposure Draft ISA (Ireland) 315

Consultation Paper ISA (Ireland) 315 View document

On 31 March 2017, IAASA published its consultation on Proposal to Revise ISA (Ireland) 250 Section A – Consideration of Laws and Regulations in an Audit of Financial Statements (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) 250 Section … Continued

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