Publisher's Synopsis
The Auditing Practices Board, with Chartered Accountants Ireland, has published an Ireland Edition of its compendium of 'Standards and Guidance 2009'.
The compendium includes the APB's standards in issue at 1 January 2009, including:
- International Standards on Auditing (ISAs) (UK and Ireland)
- International Standard on Review Engagements (ISRE) (UK and Ireland) 2410
- Standards for Investment Reporting (SIRs)
- Ethical Standards for Auditors (Revised)
- Ethical Standards for Reporting Accountants
It also includes selected Practice Notes and Bulletins likely to be of broad current interest. This includes the following Bulletins that were issued during 2008:
2008/2: The Auditor's Association with Preliminary Announcements made in Accordance with the Requirements of the UK and Irish Listing Rules
2008/3: The Auditor's Statement on the Summary Financial Statement in the United Kingdom
2008/4: The Special Auditor's Report on Abbreviated Accounts in the United Kingdom
2008/6: The Senior Statutory Auditor Under the United Kingdom Companies Act 2006
2008/10: Going Concern Issues During the Current Economic Conditions
The Ireland Edition contains, uniquely, the following Bulletins:
2006/1: Auditor's Reports on Financial Statements in the Republic of Ireland
2007/2: The Duty of Auditors in the Republic of Ireland to Report to the Director of Corporate Enforcement, as well as Practice Note 27(I): The Audit of Credit Unions in the Republic of Ireland
