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) 600 Special considerations - audits of group financial statements (including the work of component auditors)

Appendix 5
(Ref: Para. A58)
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