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)) 17-18: Talk through fraud and override exposure as a team, and pass it on

Key members of the engagement, led by the partner, sit down together to talk through how the numbers could end up wrong, including the chance that someone senior overrides a control, and how the accounting framework chosen actually applies here; whoever misses that conversation is still told what came out of it.

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