Related Parties
International Standard on Auditing (Ireland) 550 deals with the
auditor’s responsibilities relating to related party relationships and transactions in an
audit of financial statements.
Effective Date
ISA (Ireland) 550 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) 550 (Updated October 2022)
Past Standard