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.
Effective Date
ISA (Ireland) 240 is effective for audits of financial statements for periods commencing
on or after 15 December 2021.
Current Standards
ISA (Ireland) 240 (Updated October 2022)
ISA (Ireland) 240 (Revised October 2021)
Past Standards