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ISA (Ireland) 530

Audit Sampling

International Standard on Auditing (Ireland) 530 applies when the
auditor has decided to use audit sampling in performing audit procedures.

Effective Date

ISA (Ireland) 530 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) 530 (Updated October 2022)

ISA (Ireland) 530