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)

Objectives

7.	The objectives of the auditor are to:

(a)

Form an opinion on the financial statements based on an evaluation of the conclusions drawn from the audit evidence obtained; and

(b)

Express clearly that opinion through a written report that also describes the basis for the opinion.

Licence and copyright

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