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August 10, 2011

APB revises guidance on government financial statements

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).

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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