Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
International Standard on Auditing (Ireland) 265 deals with the auditor’s
responsibility to communicate appropriately to those charged with governance and
management deficiencies in internal control that the auditor has identified in an audit
of financial statements.
Effective Date
ISA (Ireland) 265 is effective for the audits of financial statements for periods
commencing on or after 17 June 2016, for which opinions are issued on or after 1
February 2017.
Current Standards
ISA (Ireland) 265 (Updated October 2022)