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2 Nov. 2018

AUASB submits feedback on ED ISA 315

AUASB submits feedback on ED ISA 315: The AUASB has today submitted feedback on the IAASB's Proposed International Standard on Auditing ISA 315 (Revised) Identifying and Assessing the Risks of Material Misstatement.

The AUASB conducted extensive consultation with constituents at our Perth, Canberra, Hobart, Melbourne, Sydney and Brisbane roundtables, as well as inviting comments to our equivalent exposure drafts.  The AUASB considered all feedback when formulating its response to the IAASB, and thanks all constituents who provided input.