CPA Ireland’s Clarified Audit Procedures have been updated for revisions to ISA 315 and ISA 240 that apply to the audits of financial periods commencing on or after 15
th December 2021. These revisions will apply to December 2022 year end audits.
Using Excel, the programmes guide the user from the planning and commencement stage, right through the execution of the audit to the final completion and conclusion.
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