Illustrative auditor report for credit unions

Nov 09, 2017

Chartered Accountants Ireland has published Technical Alert 04/2017 –Illustrative auditor’s report on the financial statements of a credit union for accounting periods beginning on or after 17 June 2016.   The ISAs (Ireland) are applicable for use in auditing statutory financial statements of Irish entities with periods beginning on or after 17 June 2016.  Therefore, auditors reporting on the financial statements of credit unions for years ending 30 September 2017 are applying ISAs (Ireland) to those audits for the first time.   The format and content of the auditor’s report on financial statements has changed as a consequence of the introduction of ISAs (Ireland).    The purpose of this Technical Alert is to provide an illustrative auditor’s report on the financial statements of a credit union which are audited in accordance with ISAs (Ireland). 

The Technical Alert is available to read here.

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