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Proposal to Revise ISA (Ireland) 600Special Considerations – Audits of Group Financial Statements(Including the Work of Component Auditors)
Consultation Paper available here Proposed Exposure Draft available here Proposed Conforming amendments available here
Consultation, ISA
Overview of ISA 600
A video presentation on the key changes of the revised standard ISA 600 (Ireland) (Revised February 2023) is available on this link.
Audit Standards, ISA, Supporting material
ISA 600(Ireland) Revised Consultation Feedback Paper
Feedback paper to the consultation paper on the proposal to revise ISA (Ireland) 600
Consultation, ISA
Feedback Paper – ISA (Ireland) 600 (Revised February 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
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, Guidance, ISA, Video
ISA (Ireland) 570
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
ISA (Ireland) 550
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
ISA (Ireland) 580
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
ISA (Ireland) 701
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
ISA (Ireland) 600
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