Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
ISA (Ireland) 805 deals with special considerations in the application of those ISAs (Ireland) to an
audit of a single financial statement or of a specific element, account or item of a financial
statement.
Effective Date
The current version of ISA (Ireland) 805 is effective for audits of single financial statements or of specific
elements, accounts or items for periods commencing on or after 1 April 2018.
Current Standard
ISA (Ireland) 805 (Updated October 2024)
Past Standard
ISA (Ireland) 805 (Updated October 2023)