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.


IAASA has published guidance notes for the use of auditors in Ireland.


The FRC  publishes Practice Notes and Bulletins.  There are persuasive rather than prescriptive. However, they are indicative of good practice, even though they may be developed without the full process of consultation and exposure used for standards.

  • Bulletins
    • Bulletins are issued to provide auditors with timely guidance on new or emerging issues.
  • Practice Notes
    • Practice Notes are intended to assist auditors in applying auditing standards of general application to particular circumstances and industries.
  • Staff Guidance notes
    • The FRC has prepared Staff Guidance Notes for the convenience of users of the FRC’s Ethical Standard and ISAs (UK). These are intended to support practitioners when they make judgments on the application of standards. 
  • Other FRC standards and guidance on particular matters of relevance to audit and other assurance engagements.
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