International Standard on Auditing (Ireland) 505 deals with the auditor’s
use of external confirmation procedures to obtain audit evidence in accordance with
the requirements of ISA (Ireland) 330 (Revised August 2018) and ISA (Ireland) 500
(Revised July 2017).
ISA (Ireland) 505 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
ISA (Ireland) 505 (Revised August 2018)