Richard Fleck,
APB Chairman, said: “Where a reporting accountant intends to use the work of an auditor, SIR 2000 requires that the procedures of the auditor and the reporting accountant, taken together, should comply with the requirements of International Standards on Auditing (ISAs) (UK and Ireland). The revision of the SIR updates it to reflect the requirements of the clarified ISAs (UK and Ireland) that came into force for periods ending on or after 15 December 2010.”
In addition to revising the SIR to reflect the requirements of the clarified ISAs, the
APB has taken this opportunity to clarify the illustrative wording for the opinion in the accountant’s report.
Press release
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