Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement ISA (Ireland) 805 deals with special considerations in the application of those ISAs (Ireland) to anaudit of a single financial statement or of a specific element, account or item of a financialstatement. Effective Date The current version … Continued

Modifications to the Opinion in the Independent Auditor’s Report International Standard on Auditing (Ireland) 705 deals with theauditor’s responsibility to issue an appropriate report in circumstances when, informing an opinion in accordance with ISA (Ireland) 700, the auditor concludes that a modification to the auditor’s opinion on the financial statements is necessary. Effective Date The … Continued

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report International Standard on Auditing (Ireland) 706 deals with additionalcommunication in the auditor’s report when the auditor considers it necessary to:(a) Draw users’ attention to a matter or matters presented or disclosed in thefinancial statements that are of such importance that they are … Continued

Comparative Information – Corresponding Figures and Comparative Financial Statements International Standard on Auditing (Ireland) 710 deals with the auditor’sresponsibilities relating to comparative information in an audit of financial statements.When the financial statements of the prior period have been audited by a predecessorauditor or were not audited, the requirements and guidance in ISA (Ireland) 501regarding opening … Continued