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This article will be of interest to principals in audit firms and senior staff who have responsibility for systems of quality control - including compliance with relevant auditing standards. It focuses on the revised and redrafted auditing standards which result from the clarification project at the IAASB and its subsequent impact on the International Standards on Auditing (UK and Ireland) as issued by the Auditing Practices Board.

To access the full text of this article, please see the Digital Edition of Accountancy Ireland, Vol 42, No 3, June 2010.