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.
Effective Date
ISA (Ireland) 720 is effective for the audits of financial statements for periods
commencing on or after 15 July 2021.
Current Standards
ISA (Ireland) 720 (Updated 2023)
Past Standards
ISA (Ireland) 720 (Updated October 2022)
ISA (Ireland) 720 (Revised November 2020)