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