An introduction to ISA 315 (Revised 2019)
Summary
This article provides an overview of the objectives of the International Auditing and Assurance Standards Board’s project to revise extant ISA 315 (Revised) and changes that auditors can expect to see.
| Author | Hayley Barker Hoogwerf CA(SA) was Project Director: Assurance, Audit and Assurance at SAICA |
|---|---|
| Division | Audit & Assurance |
| Keywords | Risks of material misstatements ISA 315 |
| Categories | ISA 315 (Revised 2019) |
| Date | 3 March 2020 |
| URL |