ASA 315 Identifying and Assessing the Risks of Material Misstatement (Australia, equivalent of ISA 315 (Revised 2019))
Status, objective and risk assessment procedures – ASA 315 Identifying and Assessing the Risks of Material Misstatement (Australia, equivalent of ISA 315 (Revised 2019))

ASA 315 Identifying and Assessing the Risks of Material Misstatement (Australia, equivalent of ISA 315 (Revised 2019)) 13: Plan a set of procedures capable of supporting the risk assessment

Before forming a view on where misstatement might occur, the engagement team plans a set of procedures chosen because they are likely to produce evidence that actually supports a reasoned judgement, not merely a checklist exercise.

Maintained by Gerard Blokdyk

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