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Auditing Standard ASA 315 Identifying and Assessing the Risks of Material Misstatement
Auditing Standard ASA 315 Identifying anAuditing Standard ASA 315 Identifying and Assessing the Risks of Material Misstatement (as Amended)
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Auditing Standard ASA 315 Identifying and Assessing the Risks of Material Misstatement (as Amended)
This compilation takes into account amendments made up to and including 27 April 2022 and was prepared on 1 March 2023 by the Auditing and Assurance Standards Board (AUASB).
This compilation is not a separate Auditing Standard made by the AUASB. Instead, it is a representation of ASA 315 (February 2020) as amended by other Auditing Standards which are listed in the Table below.