Other Publications

Title	Issue Date	Issued By
Auditor review reports – the impact of the new auditor reporting requirements	Jul 2017
Auditing Small and Medium Sized Entities (SMEs)	Sep 2007
ASA 315 and the Auditor's Responsibilities for General IT Controls		AUASB
ASA 315 Basis for Conclusions		AUASB
SA 315: Scalability Considerations for Audits of Less Complex Entities		AUASB
ISA 315 First-Time Implementation Guide		IAASB
Introduction to ISA 315 (Revised 2019) Identifying and Assessing the Risks of Material Misstatement		IAASB
Non-Authoritative Support Material: Using Automated Tools and Techniques When Identifying Risks of Material Misstatement in Accordance with ISA 315 (Revised)		IAASB
Implementation tool for auditors: Revised CAS 315, risks of material misstatement		CPA CANADA