ISA 315 (Revised) is effective for audits of financial statements for periods beginning on or after 15 December 2021.
The revised standard introduces major changes in approach to risk identification and assessment which then drive a more focused response from auditors to the identified risks. The enhancements will affect all audits and audit firms of all sizes will need to revise their approach to risk assessment.
Join Phil Lenton and Jenny Reed to find out about the key changes in the standard and to help you prepare for implementation.
The webinar will cover:
- An overview of the key enhancements
- Practical implementation challenges
- Specific areas of focus for auditors
Broadcast on 17 September 2020
Webinar resources
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