The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
International Standard on Auditing (Ireland) 240 deals with the auditor’s
responsibilities relating to fraud in an audit of financial statements.
Current Standards
ISA (Ireland) 240 (Revised September 2026) (This ISA (Ireland) is effective for audits of financial statements for periods beginning on or after December 15, 2026. Early adoption is permitted.)
ISA (Ireland) 240 (Updated October 2024) (This ISA (Ireland) is effective for audits of financial statements for periods commencing on or after 15 December 2021)
Past Standards
ISA (Ireland) 240 (Updated October 2022)
ISA (Ireland) 240 (Revised October 2021)