Auditing and Assurance Standards and Guidance

Auditing Standards (Ireland)

FRC ISAs (UK and Ireland) applicable for periods beginning on or after 15 December 2010 but before 17 June 2016

ISA (UK and Ireland) 240 The auditor's responsibilities relating to fraud in an audit of financial statements

(Effective for audits of financial statements for periods ending on or after 15 December 2010)^1a

^1a Conforming amendments to this standard as a result of ISA (UK and Ireland) 610 (Revised June 2013), Using the Work of Internal Auditors, are included that are effective for audits of financial statements for periods ending on or after 15 June 2014. Details of the amendments are given in the Annexure to ISA (UK and Ireland) 610 (Revised June 2013).

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