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The Law of Statutory Audits

The Law of Statutory Audits

The Law of Statutory Audits

Author: Dáibhí O'Leary
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526527370
Published In: August 2024
Format: Hardback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 2,632.50

HKD 2,553.53 Save HKD 78.97 (3%)

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Description
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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.

1. Introduction (statutory background)

2. Approval of statutory auditors

2.1 Member State / Third country audit firms

2.2 Withdrawal of approval

3. Standards applying to statutory auditors

3.1 Independence & objectivity

3.2 Confidentiality

3.3 Auditing standards to be applied

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 auditor’s report

10. Duty to report certain offences to the ODCE / CEA

11. Other statutory duties of statutory auditors

12. Liabilities of statutory auditors

13. Audit Committee and relationship with statutory auditors

14. Appointment and rotation of statutory auditors by public interest entities

15. Public Register

16. Oversight and regulation by IAASA

16.1 Quality assurance

16.2 Investigations and sanctions

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