The Auditor’s Responsibilities Relating to Other Information
International Standard on Auditing (Ireland) 720 (ISA (Ireland) 720) deals with the auditor’s
responsibilities relating to other information, whether financial or non-financial
information (other than financial statements and the auditor’s report thereon), included
in an entity’s annual report.
Current Standards
ISA (Ireland) 720 (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) 720 (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) 720 (Updated October 2024)
ISA (Ireland) 720 (Updated 2023)
ISA (Ireland) 720 (Updated October 2022)
ISA (Ireland) 720 (Revised November 2020)