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International Standard on Auditing (ISA) 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement, should be read in conjunction with

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International Standard on Auditing (ISA) 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its

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through Understanding the Entity and Its Environment Fiona Campbell, ISA 315 ( Revised) Task Force Chair IAASB Meeting, December 2017 Agenda Item 3

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On 19 December 2019, the IAASB issued ISA 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement and related conforming

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13 jan 2020 · In July 2018, the IAASB issued an Exposure Draft that included a proposal to revise ISA 315, Identifying and Assessing the Risks of Material

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ISA 315 (Revised) Identifying and Assessing the Risks of Material Misstatement Professional Judgment and Professional Skepticism Through the performance

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The ISA has been revised to respond to challenges and issues with the current ISA 315, Identifying and Assessing the Risks of Material Misstatement through

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ISA 315 (Revised) Identifying and Assessing the Risks of Material Misstatement 1 COTABD - Classes of transactions, account balances or disclosures 3