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) 300 Planning an audit of financial statements

Requirements
Additional Considerations in Initial Audit Engagements
13.The auditor shall undertake the following activities prior to starting an initial audit:
 (a)Performing procedures required by ISA (UK and Ireland) 220 regarding the acceptance of the client relationship and the specific audit engagement;7 and
 (b)Communicating with the predecessor auditor, where there has been a change of auditors, in compliance with relevant ethical requirements. (Ref: Para. A20)
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7 ISA (UK and Ireland) 220, paragraphs 12-13.
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