The Auditor’s Responses to Assessed Risks
International Standard on Auditing (Ireland) 330 deals with the auditor’s
responsibility to design and implement responses to the risks of material misstatement
identified and assessed by the auditor in accordance with ISA (Ireland) 315 in an audit
of financial statements.
ISA (Ireland) 330 is effective for the audits of financial statements for periods
commencing on or after 15 December 2018.
ISA (Ireland) 330 (Updated October 2022)
ISA (Ireland) 330 (Revised August 2018)