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Audit Committee Briefing

February 17, 2023

IAASA hosts an annual audit committee briefing on a wide range of topics specific to audit committees, including regulatory updates, accounting developments and sustainability reporting.

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23 December 2022 – Auditing related party transactions

February 2, 2023

IAASA 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.

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IAASA video presentation on the revised ISA (Ireland) 315

December 22, 2022

The 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.

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