An overview of the ISA 315 (Revised 2019) revised requirements
Summary
This article is a follow-on to the article titled ‘Identifying and assessing the risks of material misstatement: an introduction’ in the March 2020 issue of Accountancy SA and contains an overview of the revised requirements.
| Author | Hayley Barker Hoogwerf CA(SA), Former Project Director: Assurance at SAICA |
|---|---|
| Division | Audit & Assurance |
| Keywords | Risks of Material Misstatement ISA 315 Revised |
| Categories | ISA 315 (Revised 2019) |
| Date | 8 May 2020 |
| URL |