Publisher's Synopsis
This compendium includes a complete new suite of auditing standards ('the Clarified ISAs') applicable to audits of financial periods ending on or after 15 December 2010 which was issued during 2009 by the Auditing Practices Board (APB). Only these new auditing standards are included in the 2010 edition of APB Standards and Guidance. The auditing standards applicable for earlier periods are available in the previous, 2009 edition of this book which is also available from Chartered Accountants Ireland.
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 19(I): The Audit of Banks in the Republic of Ireland (Revised)
Practice Note 26: Guidance on Smaller Entity Audit Documentation (Revised)
Practice Note 27(I): The Audit of Credit Unions in the Republic of Ireland
