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23 December 2022 – Auditing related party transactions

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.

Audit quality, Audit Standards, Video

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24th January 2023 – Compendium of financial reporting decisions

Compendium of financial reporting decisions

Financial reporting decision, Financial reporting supervision

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IAASA video presentation on the revised ISA (Ireland) 315

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.

Audit Standards, ISA, Video

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Guidelines for the Recognised Accountancy Bodies when performing the Quality Assurance function in respect of Statutory Auditors and Audit Firms

The purpose of this document is to set out guidelines for the RABs to apply to their quality assurance system, to support the achievement of the outcomes listed above and to meet the requirements of the Companies Act 2014. These guidelines are not intended to replace or override any legislative provisions. They should be read … Continued

Guideline, Oversight of the Profession

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Financial Reporting Supervision – Observations on selected financial reporting issues – Years ending on or after 31 December 2022

The observations paper highlights matters for companies to consider when preparing their 2022 financial statements. The 2022 Observations paper may be accessed here.

Annual observations document, Financial reporting supervision

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Publication of information regarding IAASA’s financial reporting supervision activities

This Policy Paper provides for transparency by IAASA in highlighting its financial reporting supervision activities including publication of:  The revised Policy Paper – which was last updated in 2016 – reflects, to the extent deemed appropriate, the views of stakeholders provided in response to a consultation process. Comment letters were received from three respondents. In … Continued

Financial reporting supervision, Policy paper

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Standards for Investment Reporting (Ireland) 1000

Investment 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

Audit Standards, SIRs

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Standards for Investment Reporting (Ireland) 5000

Investment Reporting Standards Applicable to Public Reporting Engagements on Financial Information Reconciliations under the Listing Rules Effective Date SIR (Ireland) 5000 is effective for reporting accountant engagementscommencing on or after 15 September 2022. Current Standards SIR (Ireland) 5000

Audit Standards, SIRs

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Standards for Investment Reporting (Ireland) 4000

Investment Reporting Standards Applicable to Public Reporting Engagements on Pro Forma Financial Information Effective Date SIR (Ireland) 4000 is effective for reporting accountant engagements commencing on or after 15 September 2022. Current Standards SIR (Ireland) 4000

Audit Standards, SIRs

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Standards for Investment Reporting(Ireland) 2000

Investment 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

Audit Standards, SIRs

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