The UK Financial Reporting Councils Auditing Practices Board
(APB) has updated auditing guidance on central government financial
statements in the Republic of Ireland
(ROI).
The APB said the revision of Practice Note 10
(I) – Audit of central government financial
statements in the ROI – reflects changes that have
occurred due to the adoption
of International Standards on Auditing (ISAs).
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The changes apply to audits of
financial statements for periods ending on or after 15 December
2010.
“The APB hopes that auditors of central
government financial statements in the ROI will find the revised
and clarified guidance helpful in carrying out their work,” APB
chairman Richard Fleck said.
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