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) 330 The auditor's responses to assessed risks

Application and Other Explanatory Material
Audit Procedures Responsive to the Assessed Risks of Material Misstatement at the Assertion Level
The Nature, Timing, and Extent of Further Audit Procedures (Ref: Para. 6)
Higher Assessments of Risk (Ref: Para 7(b))
A19. When obtaining more persuasive audit evidence because of a higher assessment of risk, the auditor may increase the quantity of the evidence, or obtain evidence that is more relevant or reliable, for example, by placing more emphasis on obtaining third party evidence or by obtaining corroborating evidence from a number of independent sources.
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