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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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IAASA adopts the Auditing Framework for Ireland

November 20, 2023

Feedback Paper available here Responses available here

IAASA publishes its consultation on the future auditing framework for Ireland

November 20, 2023

Consultation paper available here

IAASA publishes factsheets about its quality assurance review of the audits of public interest entities.

November 14, 2023

As part of our information series on ‘What IAASA does’, IAASA has published five factsheets providing an overview of its role and approach to the quality assurance review of the audits of public interest entities in Ireland.  The factsheets summarise the review process, set out the audit firms and key stakeholders involved, and offer a … Continued

Fact sheet

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Publication of financial reporting decision – Irish Continental Group plc

October 31, 2023

IAASA has published a financial reporting decision relating to Irish Continental Group plc’s accounting treatment of comparative amounts in its 31 December 2022 annual financial statements. IAASA concluded that, as the re-statement was not material, there was no non-compliance with IFRS and, accordingly, no corrective action was required. The financial reporting decision may be accessed … Continued

Financial reporting decision, Financial reporting supervision

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