Audit and Assurance
Auditing standards
The objective of an audit is to obtain reasonable assurance about certain aspects of the financial statements and to report on this to the company shareholders.
Audits are carried out by qualified and authorised auditors under the International Standards on Auditing (ISAs) that are relevant to their engagement. This
webpage directs readers to the appropriate standards.
Other audit guidance
In addition to the International Standards on Auditing (ISAs) there are other sources of guidance and information for auditors in Ireland and the UK. The Institute has published a number of guidance documents that are particularly relevant to members when carrying out audits and the standard setting bodies have issued a number of guidance documents.
Other engagements
Auditors and accountants also provide other services which give differing levels of assurance or communicate other information to their clients and other parties such as regulators and external agencies.
These engagements are supported by a variety of publications and standards depending on the nature of the engagement and readers can access further information on this webpage.
These pages are provided as resources and information only and nothing in these pages purports to provide professional advice or definitive legal interpretation(s) or opinion(s) on the applicable legislation or legal or other matters referred to in the pages. If the reader is in doubt on any matter in this complex area further legal or other advice must be obtained. While every reasonable care has been taken by the Institute in the preparation of these pages, we do not guarantee the accuracy or veracity of any resource, guidance, information or opinion, or the appropriateness, suitability or applicability of any practice or procedure contained therein. The Institute is not responsible for any errors or omissions or for the results obtained from the use of the resources or information contained in these pages.
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