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

Introduction
Scope of this ISA (UK and Ireland)
1.This International Standard on Auditing (UK and Ireland) (ISA (UK and Ireland)) deals with the auditor's responsibility to plan an audit of financial statements. This ISA (UK and Ireland) is written in the context of recurring audits. Additional considerations in an initial audit engagement are separately identified.
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