TO ALL THE MEMBERS OF THE INSTITUTE
(TC 2/2018)
Subject: Independent Auditor’s Report for European Union Public Interest Entities
Please find herewith attached Technical Circular 2/2018 which was prepared by the Auditing Standards Committee of the Institute, which provides an illustration of the independent auditor’s report on the financial statements of European Union (EU) Public Interest Entities (PIEs). This illustrative audit report takes into account the requirements of Article 10 of EU Regulation 537/2014, Article 69 of the Auditor’s Law 2017, ISA 700 (Revised) and ISA 701.
TΕ 2_2018 Independent Auditor's Report for EU Public Interest Entities.pdf