Audit and Assurance

In Ireland audits are carried out by qualified registered auditors.

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.

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 webpages aim to direct readers to the relevant standards and guidance documents which may be helpful in carrying out this wide variety of engagements.

Audits are carried out under appropriate auditing standards.  This webpage directs readers to the auditing standards relevant to the engagement. 

Other 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.