Advanced Audit Practice Ireland: Risk-Based Approach, Internal Controls and Fraud

Advanced audit practice for Irish professionals: risk-based audit planning and materiality thresholds under ISA (Ireland) 315 and 320 as adopted by IAASA, internal control evaluation using the COSO framework, data analytics and duplicate payment testing, auditing accounting estimates under ISA (Ireland) 540 (revised), going concern assessment under ISA (Ireland) 570, and fraud risk response under ISA (Ireland) 240. Anchored in the Companies Act 2014, FRS 102 (as applied in Ireland), and IAASA audit quality guidance. Practical case study with Clonmel Precision Components Ltd.