Agreeing the Terms of Audit Engagements
International Standard on Auditing (Ireland) 210 deals with the auditor’s
responsibilities in agreeing the terms of the audit engagement with management and,
where appropriate, those charged with governance.
Current Standards
ISA (Ireland) 210 (Revised May 2026) (This ISA (Ireland) is effective for the audits of financial statements for periods
commencing on or after 15 December 2026. Early adoption is permitted.)
ISA (Ireland) 210 (Updated October 2023) This ISA (Ireland) is effective for the audits of financial statements for periods
commencing on or after 15 July 2021.)
Past Standards
ISA (Ireland) 210 (Updated October 2022)