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ISA (Ireland) 701

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.

Effective Date

ISA (Ireland) 701 is effective for the audits of financial statements for periods commencing
on or after 15 July 2021.

Current Standard

ISA (Ireland) 701 (Updated October 2023)

Past Standards

ISA (Ireland) 701 (Updated October 2022)

ISA (Ireland) 701 (Revised November 2020)

ISA (Ireland) 701 (Updated December 2018)

ISA (Ireland) 701