During the early part of this century UK and Ireland auditing standards were replaced by International Standards on Auditing (ISAs).
But after accountants complained that the ISAs were hard to understand standard setters tweaked them for UK and Irish users. In 2009, the International Auditing and Assurance Standards Board published about 36 “clarified” international audit standards and issued ISA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management.
This guide presents an overview of these clarified standards, which now apply to audit engagements in the UK and Ireland. They are arranged in a set of numerical series, with each 100 bracket governing a separate topic.