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Auditing Standard ASA 315 Identifying and Assessing the Risks of Material Misstatement
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Table of Standards
| Standard | Date made | Operative Date |
|---|---|---|
| ASA 315 [A] | February 2020 | Financial reporting periods commencing on or after 15 December 2021 |
| ASA 2021-1 [B] | 10 March 2021 | Financial reporting periods commencing on or after 15 December 2022 |
| ASA 2022-1 [C] | 27 April 2022 | Financial reporting periods commencing on or after 15 December 2023 |
Legislation History
| Standard | Registration Number | Registration Date | Commencement Date |
|---|---|---|---|
| ASA 315 | F2020L00234 | 6 March 2020 | 7 March 2020 |
| ASA 2021‑1 | F2021L00403 | 1 April 2021 | 14 December 2022 |
| ASA 2022-1 | F2022L00712 | 19 May 2022 | 14 December 2023 |