Auditing Practices Board Standards and Guidance (Ireland ed)

The APB, with ICAI Publishing, has published an Ireland Edition of its compendium of "Standards and Guidance 2009".

This includes the APB's standards in issue at 1 January 2009, including: International Standards on Auditing (ISAs) (UK and Ireland); International Standard on Review Engagements (ISRE) (UK and Ireland); 2410 Standards for Investment Reporting (SIRs); Ethical Standards for Auditors (Revised); and, Ethical Standard for Reporting Accountants.

It also includes selected Practice Notes and Bulletins likely to be of broad current interest.

This includes the following Bulletins issued during 2008: 2008/2: The Auditor's Association with Preliminary Announcements made in Accordance with the Requirements of the UK and Irish Listing Rules; 2008/3: The Auditor's Statement on the Summary Financial Statement in the United Kingdom; 2008/4: The Special Auditor's Report on Abbreviated Accounts in the United Kingdom; 2008/6: The Senior Statutory Auditor Under the United Kingdom Companies Act 2006; and, 2008/10: Going Concern Issues During the Current Economic Conditions.

The Ireland Edition contains, uniquely, the following Bulletins: 2006/1: Auditor's Reports on Financial Statements in the Republic of Ireland; 2007/2: The Duty of Auditors in the Republic of Ireland to Report to the Director of Corporate Enforcement, as well as Practice Note 27(I): The Audit of Credit Unions in the Republic of Ireland.