APB (FRC) ISAs and ISREs (UK & Ireland)
Materials
International Standards on Auditing (ISAs) (UK and Ireland) and the International Standard on Quality Control (ISQC) (UK and Ireland) contain basic principles and essential procedures together with related guidance in the form of explanatory and other material, including appendices. ISAs (UK and Ireland) apply to all audits of financial statements for periods commencing on or after 15 December 2004.
