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Auditing Standards 2016

Technical helpsheet on the FRC Auditing Standards 2016 for periods commencing on or after 17 June 2016. It explains some key changes to the ISAs (UK), which replace the previous ISAs (UK & Ireland).

Issued: June 2017
Last reviewed: June 2017

The FRC have issued 2016 Auditing Standards for periods commencing on or after 17 June 2016, which can be early adopted. The new ISAs (UK) replace the previous ISAs (UK & Ireland). The Irish Auditing and Accounting Supervisory Authority (IAASA) has been appointed as the competent authority for audit in Ireland and will be responsible for issuing standards for use in Ireland.