| 1. | This International Standard on Auditing (UK and Ireland) (ISA (UK and Ireland)) deals with the auditor's responsibilities relating to related party relationships and transactions in an audit of financial statements. Specifically, it expands on how ISA (UK and Ireland) 315,1 ISA (UK and Ireland) 330,2 and ISA (UK and Ireland) 2403 are to be applied in relation to risks of material misstatement associated with related party relationships and transactions. |
| 1 ISA (UK and Ireland) 315, "Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment." |
| 2 ISA (UK and Ireland) 330, "The Auditor's Responses to Assessed Risks." |
| 3 ISA (UK and Ireland) 240, "The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements." |
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