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) 501 Audit evidence - specific considerations for selected items

Application and Other Explanatory Material
Inventory
Inventory under the Custody and Control of a Third Party
Confirmation (Ref: Para. 8(a) )
A15. ISA (UK and Ireland) 5059 establishes requirements and provides guidance for performing external confirmation procedures.
9 ISA (UK and Ireland) 505, "External Confirmations."
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