Section Scalability - Auditing Standard ASA 315 Identifying and Assessing the Risks of Material Misstatement - Scalability

ASA 200 states that some ASAs include scalability considerations which illustrate the application of the requirements to all entities regardless of whether their nature and circumstances are less complex or more complex.[10] This ASA is intended for audits of all entities, regardless of size or complexity and the application material therefore incorporates specific considerations specific to both less and more complex entities, where appropriate. While the size of an entity may be an indicator of its complexity, some smaller entities may be complex and some larger entities may be less complex.

ScalabilityScalability