The Auditing Practice Board (APB) has launched
a consultation on the revision of the central government financial
statements audit in the Republic of Ireland.

The APB said the consultation updates the
current guidance to reflect the new ISAs for UK and Ireland, which
apply to auditors for period ending on or after 15 December
APB chairman Richard Fleck said the board is updating the practice
note to assist in understanding of new auditing standards.

“Although most of the changes in this
consultation draft have been made to reflect the new auditing
standards, the APB invites comments on any aspect of the guidance,”
Fleck said.

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