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)) 14: Cover enquiry, analysis, and direct observation

The planned work is not satisfied by enquiry alone: it has to combine asking questions of people inside the business, comparing figures and trends through analytical work, and directly watching or examining how things operate or are recorded.

Maintained by Gerard Blokdyk

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MCP endpointAll ASA 315 Identifying and Assessing the Risks of Material Misstatement (Australia, equivalent of ISA 315 (Revised 2019)) controls