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) 705 Modifications to the opinion in the independent auditors report

ISA (UK and Ireland) 705 applicable in the UK for periods ending on or after 15 December 2010 (UK only)
Application and Other Explanatory Material
Consequence of an Inability to Obtain Sufficient Appropriate Audit Evidence Due to a Management-Imposed Limitation after the Auditor Has Accepted the Engagement (Ref: Para. 13(b)-14)
Statement by Auditor on Ceasing to Hold Office
A15-1.The auditor of a limited company in the UK who ceases to hold office as auditor is required to comply with the requirements of sections 519 and 521 of the Companies Act 2006 regarding the statement to be made by the auditor in relation to ceasing to hold office. For the Republic of Ireland, equivalent requirements are contained in section 185 of the Companies Act 1990. In addition, in the UK the auditor may need to notify the appropriate audit authority in accordance with section 522 of the Companies Act 2006.
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