IAASA has today published a thematic report outlining its key messages and recommendations for auditors, relating to the area of audit evidence and procedures performed on the financial statement disclosures, available at the following link. The report highlights the key trends arising from IAASA’s last three inspection cycles (2020 to 2022), in particular: IAASA’s YouTube … Continued

IAASA has performed reviews of findings in thematic areas. The papers below set out IAASA’s observations and expectations for auditors in these thematic areas. ISA 701 – Thematic Review AQU – The audit of accounting estimates Transparency Reporting – Thematic Review Cash and cash equivalents insights series Data analytics in Ireland’s statutory audit market Auditing … Continued