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

Documentation

12.	The auditor shall include in the audit documentation:⁶

The overall audit strategy;

The audit plan; and

Any significant changes made during the audit engagement to the overall audit strategy or the audit plan, and the reasons for such changes. (Ref: Para. A16-A19)

⁶ ISA (UK and Ireland) 230, "Audit Documentation," paragraphs 8-11, and paragraph A6.

Licence and copyright

© 2018, LexisNexis Group a division of Reed Elsevier (UK) Ltd. All rights reserved.