IAASA has updated its Statement on Scope and Authority of Audit and Assurance Pronouncements, which provides details on the Auditing Framework for Ireland, as adopted by IAASA.
It has been updated to reflect the requirements of the Companies Act 2014, as amended by the Companies (Statutory Audits) Act 2018, and IAASA’s intention to issue guidance notes to assist auditors in applying the Auditing Framework for Ireland to particular circumstances and industries.
The document can be accessed here.