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 )

Other Significant Matters Relevant to the Financial Reporting Process (Ref: Para. 16(d) )

A20.

Other significant matters arising from the audit that are directly relevant to those charged with governance in overseeing the financial reporting process may include such matters as material misstatements of fact or material inconsistencies in information accompanying the audited financial statements that have been corrected.