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ISA (Ireland) 210

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.

Effective Date

ISA (Ireland) 210 is effective for the audits of financial statements for periods
commencing on or after 15 July 2021.

Current Standards

ISA (Ireland) 210 (Updated October 2022)

ISA (Ireland) 210 Revised November 2020

Past Standard

ISA (Ireland) 210 (Updated July 2017)