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ISA (Ireland) 520

Analytical Procedures

International Standard on Auditing (Ireland) ISA 520 deals with the
auditor’s use of analytical procedures as substantive procedures (“substantive
analytical procedures”).

Effective Date

ISA (Ireland) 520 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) 520