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ISA (Ireland) 800

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.

Effective Date

ISA (Ireland) 800 is effective for audits of financial statements for periods commencing on
or after 1 April 2018.

Current Standard

ISA (Ireland) 800