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) 700 The independent auditors report on financial statements

ISA (UK and Ireland) 700 applicable in UK and ROI for periods commencing on or after 1 October 2012

ISA (UK and Ireland) 700 The independent auditor's report on financial statements (Revised 2013)

Contents

 

International Standard on Auditing (UK and Ireland) (ISA (UK and Ireland) 700, "The Independent Auditor's Report on Financial Statements (Revised June 2013)" should be read in conjunction with ISA (UK and Ireland) 200, "Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (UK and Ireland)."

  NOTE: The FRC has not at this time adopted ISA 700 "Forming an Opinion and Reporting on Financial Statements". The FRC has instead issued ISA (UK and Ireland) 700 "The Independent Auditor's Report on Financial Statements (Revised June 2013)". The main effect of this is that the form of auditor's reports may not be exactly aligned with the precise format required by ISA 700 issued by the IAASB. However, ISA (UK and Ireland) 700 (Revised June 2013) has been drafted such that compliance with it will not preclude the auditor from being able to assert compliance with the ISAs issued by the IAASB.

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