ASA 315 - Identifying and Assessing the Risks of Material Misstatement

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Australian Publications

Title	Issued By
ASA 315 and the Auditor's Responsibilities for General IT Controls	AUASB
ASA 315 Basis for Conclusions	AUASB
ASA 315: Scalability Considerations for Audits of Less Complex Entities	AUASB

International Publications

Title	Issued By
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

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Information to be found in external publications provided by third parties , has been produced without editorial control or contributions by the AUASB. Any opinions, advice, statements, services, offers or other information or content made available within these publications remain those of the respective author(s) and the AUASB is not responsible for any material posted by third parties. If viewing any of these publications as a source of advice, the AUASB strongly recommends that you seek professional advice prior to taking any action.