Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Auditing Standard
|
| gptkbp:appliesTo |
gptkb:Australia
|
| gptkbp:basedOn |
ISA 315
|
| gptkbp:category |
Auditing
|
| gptkbp:country |
gptkb:Australia
|
| gptkbp:fullName |
Australian Auditing Standard ASA 315
|
| https://www.w3.org/2000/01/rdf-schema#label |
ASA 315
|
| gptkbp:issuedBy |
gptkb:Auditing_and_Assurance_Standards_Board
|
| gptkbp:purpose |
To establish requirements and provide guidance for auditors in identifying and assessing the risks of material misstatement in financial statements
|
| gptkbp:relatedTo |
Risk assessment procedures
Internal control Audit planning |
| gptkbp:replacedBy |
ASA 315 (2015)
|
| gptkbp:startDate |
15 December 2021
|
| gptkbp:title |
Identifying and Assessing the Risks of Material Misstatement
|
| gptkbp:updated |
2021
|
| gptkbp:bfsParent |
gptkb:ASA_300
|
| gptkbp:bfsLayer |
8
|