Auditing and Assurance Standards and Guidance

Auditing Standards (Ireland)

FRC ISAs (UK and Ireland) applicable for periods beginning on or after 15 December 2010 but before 17 June 2016

ISQC (UK and Ireland) 1 Quality control for firms that perform audits and reviews of financial statements, and other assurance and related services engagements

Objective

11.	The objective of the firm is to establish and maintain a system of quality control to provide it with reasonable assurance that:

(a)

The firm and its personnel comply with professional standards and applicable legal and regulatory requirements; and

(b)

Reports issued by the firm or engagement partners are appropriate in the circumstances.

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