Quality Management for an Audit of Financial Statements
International Standard on Auditing (Ireland) 220 deals with the specific responsibilities of the auditor regarding quality control procedures for an audit of financial statements.
Effective Date
ISA (Ireland) 220 (Revised December 2021) is effective for the audits of financial statements for periods commencing on or after 15 December 2022. Early adoption is permitted.
Current Standard
ISA (Ireland) 220 (Updated October 2024)
Past Standards
ISA (Ireland) 220 (Revised December 2021)
ISA (Ireland) 220 (Revised November 2020)