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 Matters Discussed, or Subject to Correspondence with Management (Ref: Para. 16(c)(i) )

A19.	Significant matters discussed, or subject to correspondence with management may include such matters as:

Business conditions affecting the entity, and business plans and strategies that may affect the risks of material misstatement.

Concerns about management's consultations with other accountants on accounting or auditing matters.

Discussions or correspondence in connection with the initial or recurring appointment of the auditor regarding accounting practices, the application of auditing standards, or fees for audit or other services.