The Risk Identification and Assessment Process: Tips on Implementing ISA 315 (Revised 2019)
This implementation tool helps auditors implement the International Auditing and Assurance Standards Board’s International Standard on Auditing (ISA) 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement, which is effective for audits of financial statements for periods beginning on or after December 15, 2021. The tool provides an overview of core concepts and…
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