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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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ISA 600(Ireland) Revised Consultation Feedback Paper

February 9, 2023

Feedback paper to the consultation paper on the proposal to revise ISA (Ireland) 600

Consultation, ISA

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Feedback Paper – ISA (Ireland) 600 (Revised February 2023)

February 9, 2023

Feedback Paper on Consultation to revise ISA (Ireland) 600 (Revised February 2023), Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) Responses Received

Audit Standards, Consultation, ISA

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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.

Audit Standards, Guidance, ISA, Video

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ISA (Ireland) 560

September 27, 2022

Subsequent Events International Standard on Auditing (Ireland) 560 deals with theauditor’s responsibilities relating to subsequent events in an audit of financialstatements. Effective Date ISA (Ireland) 560 is effective for the audits of financial statements for periodscommencing on or after 17 June 2016, for which opinions are issued on or after 1February 2017. Current Standard ISA … Continued

Audit Standards, ISA

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ISA (Ireland) 570

September 27, 2022

Going Concern  International Standard on Auditing (Ireland) 570 deals with the auditor’sresponsibilities in the audit of financial statements relating to going concern and theimplications for the auditor’s report. Effective Date ISA (Ireland) 570 is effective for audits of financial statements for periods commencingon or after 15 December 2019. Current Standard ISA (Ireland) 570 (Revised October … Continued

Audit Standards, ISA

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ISA (Ireland) 550

September 27, 2022

Related Parties International Standard on Auditing (Ireland) 550 deals with theauditor’s responsibilities relating to related party relationships and transactions in anaudit of financial statements. Effective Date ISA (Ireland) 550 is effective for the audits of financial statements for periodscommencing on or after 17 June 2016, for which opinions are issued on or after 1February 2017. … Continued

Audit Standards, ISA

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ISA (Ireland) 580

September 27, 2022

Written Representations International Standard on Auditing (Ireland) 580 deals with the auditor’sresponsibility to obtain written representations from management and, whereappropriate, those charged with governance in an audit of financial statements. Effective Date ISA (Ireland) 580 is effective for the audits of financial statements for periodscommencing on or after 15 December 2019. Current Standard ISA (Ireland) … Continued

Audit Standards, ISA

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ISA (Ireland) 701

September 27, 2022

Communicating Key Audit Matters in the Independent Auditor’s Report International Standard on Auditing (Ireland) 701 deals with the auditor’sresponsibility to communicate key audit matters in the auditor’s report. It is intended toaddress both the auditor’s judgment as to what to communicate in the auditor’s report andthe form and content of such communication. Effective Date ISA … Continued

Audit Standards, ISA

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ISA (Ireland) 600

September 27, 2022

Special Considerations Audits of Group Financial Statements (Including the Work ofComponent Auditors) International Standards on Auditing (Ireland) 600 deals with special considerations that apply to group audits, in particular those that involve component auditors. Effective Date ISA (Ireland) 600 is effective for the audits of group financial statements for periodscommencing on or after 15 December 2023. … Continued

Audit Standards, ISA

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