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)

Introduction

Effective Date

6.	This ISA (UK and Ireland) is effective for audits of financial statements for periods commencing on or after 1 October 2012. Except for the requirements in paragraphs 22A and 22B, earlier adoption is permitted.

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