The FRC has also published several revised International Standards on Auditing (UK and Ireland), in order to support the changes made to the UK Corporate Governance Code and audit committee guidance: see here. These revised standards include (in pdf):
- 260 Communication with those charged with governance.
- 700 The auditor's report on financial statements.
- 705 Modifications to the opinion in the independent auditor's report.
- 706 Emphasis of matter paragraphs and other matter paragraphs in the independent auditor's report.
- 720A The auditor's responsibilities relating to other information in documents containing audited financial statements.