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) 560 Subsequent events

Application and Other Explanatory Material

Facts Which Become Known to the Auditor after the Date of the Auditor's Report but before the Date the Financial Statements Are Issued

No Amendment of Financial Statements by Management (Ref: Para. 13)

In some jurisdictions, management^3a may not be required by law, regulation or the financial reporting framework to issue amended financial statements. This is often the case when issuance of the financial statements for the following period is imminent, provided appropriate disclosures are made in such statements.

Licence and copyright

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