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.
Current Standards
ISA (Ireland) 805 (Revised May 2026) ( This ISA (Ireland) is effective for audits of such information as at a date on or after 15
December 2026, early adoption is permitted.)
ISA (Ireland) 805 (Updated October 2024) ( This ISA (Ireland) is effective for audits of such information as at a date on or after 1 April 2018.)
Past Standard
ISA (Ireland) 805 (Updated October 2023)