Forming an Opinion and Reporting on Financial Statements
International Standard on Auditing (Ireland) 700 deals with the auditor’s
responsibility to form an opinion on the financial statements.
ISA (Ireland) 700 is effective for the audits of financial statements for periods commencing
on or after 15 July 2021.
ISA (Ireland) 700 (Revised November 2020)
ISA (Ireland) 700 (Updated December 2018)