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Audit Committee Briefing
February 17, 2023IAASA hosts an annual audit committee briefing on a wide range of topics specific to audit committees, including regulatory updates, accounting developments and sustainability reporting.
See more...Overview of ISA 600
February 9, 2023A video presentation on the key changes of the revised standard ISA 600 (Ireland) (Revised February 2023) is available on this link.
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...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...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...Standards for Investment Reporting (Ireland) 1000
September 29, 2022Investment Reporting Standards Applicable to all Engagements in Connection with an Investment Circular Effective Date SIR (Ireland) 1000 is effective for reporting accountant engagementscommencing on or after 15 September 2022. Current Standards SIR (Ireland) 1000
See more...Standards for Investment Reporting(Ireland) 2000
September 29, 2022Investment Reporting Standards Applicable to Public Reporting Engagements on Historical Financial Information Effective Date SIR (Ireland) 2000 is effective for reporting accountant engagementscommencing on or after 15 September 2022. Current Standards SIR (Ireland) 2000
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Comment letter relating to the IAASB’s Proposed Strategy and Work Plan for 2024-2027
May 8, 2023Comment letter relating to the IAASB’s Proposed Strategy and Work Plan for 2024-2027
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