Former Statements of Scope of audit
Published: 25 September 2023
1 minute read
Background
Paragraph 16 of ISA (UK and Ireland) 700 allows an auditor's report to cross refer to a "Statement of the Scope of an Audit" that is maintained on the FRC's website.
On 26 March 2009 two such "Statements of the Scope of an Audit" were posted to the APB's website. One applied to publicly traded companies and the other applied to non-publicly traded companies for auditor's reports of financial statements of companies incorporated in the United Kingdom for periods beginning on or after 6 April 2008 and ending on or after 5 April 2009.
On 1 December 2010 these two statements were superseded by a single "Statement of the Scope of an Audit" which can be used for auditor's reports of financial statements of all UK private sector entities for periods ended on or after 15 December 2010.
On 12 October 2012 a statement applicable to Irish entities was posted to the FRC's website.
For audits of financial statements for periods commencing on or after 17 June 2016, the Statement of Scope of an Audit was replaced by the Description of the Auditor’s Responsibilities for the Audit of the Financial Statements.
Former Statements
| Name | Auditor's Statement of Responsibilities (December 2019) |
|---|---|
| Publication date | 31 December 2019 |
| Format | PDF, 400.6 KB |
| Name | Auditor's Statement of Responsibilities (June 2016) |
| Publication date | 30 June 2016 |
| Format | PDF, 425.4 KB |
| Name | Statement of Scope of Audit Irish Entity (October 2012) |
| Publication date | 31 October 2012 |
| Format | PDF, 413.5 KB |
| Name | Statement of Scope of Audit UK Private Sector Entity (December 2010) |
| Publication date | 31 December 2010 |
| Format | PDF, 417.6 KB |
| Name | Statement of Scope of Audit UK Publicly Traded Company (March 2009) |
| Publication date | 31 March 2009 |
| Format | PDF, 464.1 KB |
| Name | Statement of Scope of Audit UK Non-Publicly Traded Company (March 2009) |
| Publication date | 31 March 2009 |
| Format | PDF, 429.7 KB |