The IAASB Finalises ISA 315 (Revised 2019)
Summary
In December 2019, the International Auditing and Assurance Standards Board (IAASB) issued International Standard on Auditing (ISA) 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement. On its release, the IAASB stated that ISA 315 (Revised 2019) is an important part of the IAASB’s efforts to improve audit quality globally.
| Author | SAICA |
|---|---|
| Division | Audit & Assurance |
| Keywords | Risks of Material Misstatement |
| Categories | ISA 315 (Revised 2019) Risks of Material Misstatement |
| Date | 4 February 2021 |
| URL |