Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
ISA (Ireland) 800 deals with special considerations in the application of those ISAs (Ireland) to an audit of financial statements prepared in accordance with a special purpose framework.
Current Standards
ISA (Ireland) 800 (Revised May 2026) (This ISA (Ireland) is effective for audits of financial statements for periods commencing on or after 15 December 2026. Early adoption is permitted.)
ISA (Ireland) 800 (This ISA (Ireland) is effective for audits of financial statements for periods commencing on
or after 1 April 2018.)