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)
Application and Other Explanatory Material
Auditor's Report
Title (Ref: Para 12)
A4.The term "Independent Auditor" is usually used in the title in order to distinguish the auditor's report from reports that might be issued by others, such as by those charged with governance, or from the reports of other auditors who may not have to comply with the APB's Ethical Standards for Auditors.
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