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2023 QAR Reports

March 11, 2024

The quality assurance review reports below summarise IAASA’s findings arising from the quality assurance reviews of the public-interest entity audit firms that took place in 2023. These reports set out the results of IAASA’s inspections of the firms’ overall systems of audit quality management and of a sample of audits of PIEs. BDO Deloitte EY … Continued

Audit quality, QAR report

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Outcome of financial statement examinations completed in 2023

February 29, 2024

The Irish Auditing and Accounting Supervisory Authority (IAASA) has published a summary of the outcomes of its examinations of financial reports completed in 2023. This summary outlines the findings from financial statement examinations completed by IAASA’s Corporate Reporting Supervision Unit in the year. The summary indicates: The summary may be accessed here

Financial reporting supervision

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IAASA’s inspection insight series 4 – Engagement Quality Reviews

February 26, 2024

IAASA’s Audit Quality Unit evaluated the quality of EQRs for each audit selected for inspection in 2023, available here. IAASA’s YouTube channel also includes a video on EQRS available here.

Audit quality

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Consultation Paper Proposal to Adopt a Sustainability Assurance Standard in Ireland

February 26, 2024

The consultation paper is available here

Audit Standards, Consultation

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Comment letter relating to IAASB’s Proposed International Standard on Auditing 570 (Revised)

February 7, 2024

Comment letter relating to IAASB’s Proposed International Standard on Auditing 570 Going Concern (Revised)

Audit Standards, Comment letter

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Proposal to Revise ISA (Ireland) 505 External Confirmations

January 9, 2024

The consultation paper is available here. The proposed revised standard  can be found here. The proposed conforming amendments can be found here.

Audit Standards, Consultation

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IAASA response to IAASB’s Exposure Draft on ISSA 5000

January 3, 2024

IAASA’s response to IAASB’s Exposure Draft on ISSA 5000, General Requirements For Sustainability Assurance Engagements. View Document

Comment letter

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IAASA report: Materiality in the context of an audit – Report on the CEAOB Survey for Ireland

December 19, 2023

IAASA has today published a report presenting the results of specified work completed by the competent authority in relation to materiality in the context of an audit. The report sets out key observations and includes recommendations that Audit Committees should consider in the context of their entity, and recommendations that Auditors should consider in performing … Continued

Audit quality, Other

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IAASA’s thematic review – quality of audit evidence and audit procedures performed on the financial statement disclosures

November 22, 2023

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

Audit quality, Thematic report

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Proposal to Revise ISA (Ireland) 600Special Considerations – Audits of Group Financial Statements(Including the Work of Component Auditors)

November 21, 2023

Consultation Paper available here Proposed Exposure Draft available here Proposed Conforming amendments available here

Consultation, ISA

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