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ISA (Ireland) 505

External Confirmations 

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).

Effective Date

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
February 2017.

Current Standards

ISA (Ireland 505 (Revised March 2024)

Conforming and Consequential Amendments Arising from ISA (Ireland) 505 (Revised March 2024)

ISA (Ireland) 505 (Revised August 2018)

Past Standard

ISA (Ireland) 505