International Standard on Auditing (Ireland) 500 explains what
constitutes audit evidence in an audit of financial statements, and deals with the
auditor’s responsibility to design and perform audit procedures to obtain sufficient
appropriate audit evidence to be able to draw reasonable conclusions on which to base
the auditor’s opinion.
ISA (Ireland) 500 is effective for the audits of financial statements for periods
commencing on or after 15 December 2019.
ISA (Ireland) 500 (Updated October 2022)
ISA (Ireland) 500 (Updated December 2018)
ISA (Ireland) 500 (Updated July 2017)