Communicating Key Audit Matters in the Independent Auditor’s Report
International Standard on Auditing (Ireland) 701 deals with the auditor’s
responsibility to communicate key audit matters in the auditor’s report. It is intended to
address both the auditor’s judgment as to what to communicate in the auditor’s report and
the form and content of such communication.
Current Standards
ISA (Ireland) 701 (Revised May 2026) (This ISA (Ireland) is effective for the audits of financial statements for periods commencing on or after 15 December 2026. Early adoption is permitted.)
ISA (Ireland) 701 (Revised December 2025) (This ISA (Ireland) is effective for the audits of financial statements for periods commencing on or after 1 January 2025.)
Past Standards
ISA (Ireland) 701 (Updated October 2024)
ISA (Ireland) 701 (Updated October 2023)
ISA (Ireland) 701 (Updated October 2022)
ISA (Ireland) 701 (Revised November 2020)
ISA (Ireland) 701 (Updated December 2018)