for an irreversible process, ΔS is not the same as in a reversible process, since more than one reversible process is needed for the two ΔS to be equal.
⇒ ΔSirrev = ΔSrev1 + ΔSrev2 + ....
but if the initial and final states are the same, ΔS for an irreversible process can be calculated as if it were a reversible process.