Course Aim

ISA (Ireland) 700 through to 720 deals with the auditor’s responsibility to form an opinion on the financial statements. They also deal with the form and content of the auditor’s report issued as a result of an audit of financial statements.

ISA (Ireland) 701 deals with the auditor’s responsibility to communicate key audit matters in the auditor’s report.

ISA (Ireland) 705 and ISA (Ireland) 706 deal with how the form and content of the auditor’s report are affected when the auditor expresses a modified opinion or includes an Emphasis of Matter paragraph or an “Other Matter” paragraph in the auditor’s report.

Other ISAs (such as ISA (Ireland) 710 and 720) also contain reporting requirements that are applicable when issuing an auditor’s report

Topics Covered

• ISA (Ireland) 700
• ISA (Ireland) 701
• ISA (Ireland) 705
• ISA (Ireland) 706
• ISA (Ireland) 710
• ISA (Ireland) 720

The Learning outcomes

Understanding the complex requirements of the new Audit Reporting Standards

Key Webinar Details:

Time: 1pm - 2pm
CPD Credit: 1 hour