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) 260 Communication with those charged with governance

ISA (UK and Ireland) 260 applicable for periods ending on or after 15 December 2010

Application and Other Explanatory Material

Matters to Be Communicated

Significant Findings from the Audit (Ref: Para. 16 )

Significant Qualitative Aspects of Accounting Practices (Ref: Para. 16(a) )

A17.

Financial reporting frameworks ordinarily allow for the entity to make accounting estimates, and judgments about accounting policies and financial statement disclosures. Open and constructive communication about significant qualitative aspects of the entity's accounting practices may include comment on the acceptability of significant accounting practices. Appendix 2 identifies matters that may be included in this communication.