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ISA (Ireland) 610

Using the Work of Internal Auditors

International Standard on Auditing (ISA) 610 deals with the external
auditor’s responsibilities if using the work of internal auditors.

Effective Date

ISA (Ireland) 610 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) 610 (Updated October 2023)

Past Standards

ISA (Ireland) 610 (Updated October 2022)

ISA (Ireland) 610