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
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.