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ISA (Ireland) 320

Materiality in Planning and Performing an Audit

International Standard on Auditing (Ireland) 320 deals with the auditor’s responsibility to apply the concept of materiality in planning and performing an audit of financial statements.

Effective Date

ISA (Ireland) 320 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 Standard

ISA (Ireland) 320