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.
Effective Date
ISA (Ireland) 700 is effective for the audits of financial statements for periods commencing
on or after 15 July 2021.
Current Standard
ISA (Ireland) 700 (Updated October 2024)
Past Standards
ISA (Ireland) 700 (Updated October 2023)
ISA (Ireland) 700 (Revised November 2020)
ISA (Ireland) 700 (Updated December 2018)