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) 540 Auditing, accounting estimates, including fair value accounting estimates, and related disclosures

Application and Other Explanatory Material
Further Substantive Procedures to Respond to Significant Risks (Ref: Para. 15 )
Estimation Uncertainty
Management Intent and Ability (Ref: Para. 15(c) )
A110.The auditor's considerations in relation to assumptions made by management and management's intent and ability are described in paragraphs A13 and A80.
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