ISA 315 (Revised 2019) First-time implementation guide
Overview
This guide focuses on the more substantial changes that were made to International Standard on Auditing 315 and will help stakeholders understand and apply the revised standard as intended. ISA 315 (Revised 2019) is effective for audits of financial statements for periods beginning on or after December 15, 2021.
| Author | IAASB |
|---|---|
| Division | Audit and Assurance |
| Keywords | Implementation guide ISA 315 (Revised 2019) risk of material misstatement |
| Categories | ISA 315 (Revised 2019) |
| Date | 27 July 2022 |
| URL |