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IAASA’s Inspection Insight Series 5: International Standard on Quality Management Ireland 1 (ISQM 1)
November 22, 2024IAASA has today published its key messages on International Standard on Quality Management Ireland 1 (ISQM 1) available here.
See more...IAASA report: Materiality in the context of an audit – Report on the CEAOB Survey for Ireland
December 19, 2023IAASA has today published a report presenting the results of specified work completed by the competent authority in relation to materiality in the context of an audit. The report sets out key observations and includes recommendations that Audit Committees should consider in the context of their entity, and recommendations that Auditors should consider in performing … Continued
See more...IAASA’s inspection insight series 3 – Communication with Those Charged with Governance (TCWG)
October 11, 2023IAASA has today published its key messages for auditors in the area of communication with TCWG, available here. IAASA’s YouTube channel also includes a video that shares questions asked by IAASA’s audit inspectors during 2022 and 2023 in the area of communication with TCWG, the video is available below.
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...What IAASA does – Financial Reporting Supervision function
July 7, 2022Explainer video: www.youtube.com/watch?v=81r_vtNLizI Factsheets: Financial-Reporting-Supervision_Factsheet Slide-deck: Financial Reporting Supervision_Overview
See more...Description of the auditor’s responsibilities for the audit of the financial statements
July 7, 2022Description of the auditor’s responsibilities for the audit of the financial statements
See more...Consultation document on sanctions guidance
July 24, 2021Consultation document on sanctions guidance
See more...Revocation of the recognition of the Institute of Chartered Accountants of Scotland(‘ICAS’)
July 7, 2021Pursuant to its powers under section 931(4) of the Companies Act 2014 (‘the Act’), the Irish Auditing and Accounting Supervisory Authority (‘the Authority’) has decided to revoke the recognition of the Institute of Chartered Accountants of Scotland (‘ICAS’) granted under S.930 of the Act with effect from 22 December 2021. This means that ICAS may … Continued
See more...Application for revocation of the recognition of the Institute of Chartered Accountants of Scotland
July 7, 2021Pursuant to its powers under section 931(4) of the Companies Act 2014 (‘the Act’), the Irish Auditing and Accounting Supervisory Authority (‘the Authority’) has decided that it is minded to revoke the recognition of the Institute of Chartered Accountants of Scotland (‘ICAS’) granted under S.930 of the Act with effect from 22 December 2021. This … Continued
See more...Withdrawal of the United Kingdom and EU rules in the field of statutory audit
July 7, 2021Withdrawal of the United Kingdom and EU rules in the field of statutory audit View document
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