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) 315 Identifying and assessing the risk of material misstatement through understanding the entity and its environment

ISA (UK and Ireland) 315 applicable for periods ending on or after 15 December 2010

Refer to ISA 315 (UK and Ireland) Identifying and assessing the risks of material misstatement through understanding the entity and its environment (Revised June 2013).

(Effective for audits of financial statements for periods ending on or after 15 December 2010)

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