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ASA 315 - Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment - October 2009

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Table of Amendments

Paragraph affected	How affected	By … [paragraph]
A26	Amended	ASA 2011-1 [28]
Appendix 1Para. 3	Amended	ASA 2011-1 [29]
Appendix 1Sub-heading above Para. 5	Amended	ASA 2011-1 [30]
6(a)	Amended	ASA 2013-2 [58]
22	Amended	ASA 2013-2 [59]
23	Amended	ASA 2013-2 [60]
23 and Footnote 1	Amended	ASA 2013-2 [61]
Heading above paragraph A6	Amended	ASA 2013-2 [62]
A6-A7	Amended	ASA 2013-2 [63]
A7 and Footnote 5	Addition	ASA 2013-2 [64]
A8-A13	Additions	ASA 2013-2 [65]
A9 and Footnote 6	Addition	ASA 2013-2 [66]
A11 and Footnote 7	Addition	ASA 2013-2 [67]
Paragraph numbers	Re-numbered	ASA 2013-2 [68] [70] [76]
Footnote references	Re-numbered	ASA 2013-2 [68]
A79	Addition	ASA 2013-2 [69]
Heading above paragraph A109	Amended	ASA 2013-2 [71]
A109	Amended	ASA 2013-2 [72]
A110-A111	Amended	ASA 2013-2 [73]
A112	Amended	ASA 2013-2 [74]
A113-A116	Additions	ASA 2013-2 [75]
18	Amended	ASA 2015-1 [58]
26	Amended	ASA 2015-1 [59]
A1	Amended	ASA 2015-1 [60]

Section Table of Amendments - ASA 315 - Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment - October 2009 - Table of Amendments | Zoe

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Table of Amendments

AUTHORITY STATEMENT

Conformity with International Standards on Auditing