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ISA (Ireland) 805

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

Effective Date

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 2023)

Past Standard

ISA (Ireland) 805