The Law of Statutory Audits

The Law of Statutory Audits cover

The Law of Statutory Audits

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An in-depth practical examination of the law relating to statutory auditors and audit firms, and the relationship of Irish companies to those auditors and firms.

Irish companies generally appoint one or more statutory auditors for each financial year of the company and these auditors have a legal obligation to report on the company's financial statements.

This book covers every facet of the statutory auditor's role from their appointment to their duties, rights and powers, and their removal and resignation. It also deals with the legal issues that arise in the course of this work and looks at the auditor's oversight and regulation by the Irish Auditing and Accounting Supervisory Authority.

This book is essential for all Irish companies who deal with statutory auditors and for any individual or firm providing audit services.

Table of Contents

1 Introduction
2 Approval of Statutory Auditors, and Withdrawal of Approval
3 Standards Applying to Statutory Auditors
4 Appointment and Remuneration of Statutory Auditors
5 Removal and Resignation of Statutory Auditors
6 Audit Exemption
7 Rights and Powers of Statutory Auditors
8 Audit Work
9 The Statutory Auditors' Report
10 Obligations on Statutory Auditors and Firms to Report to Supervisory Bodies in Respect of Entities
11 Obligations on Statutory Auditors and Firms to Keep Records
12 Liabilities of Statutory Auditors
13 Provisions Applying to Statutory Audits of Public-Interest Entities
14 Audit Committee and Relationship with Statutory Auditors
15 Public Register
16 Oversight and Regulation by IAASA

Product details

Published 22 Aug 2024
Format Ebook (PDF)
Edition 1st
Extent 640
ISBN 9781526527363
Imprint Bloomsbury Professional
Publisher Bloomsbury Publishing

About the contributors


Dáibhí O'Leary

Dáibhí is Legal Director in the Company Compliance…

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