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ASA 315

No. Title Approval
Date		 Operative
Date
ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment (Compiled) 27 Jun
2011		 1 Jan
2010
  Prior version 27 Oct
2009		  
                  Explanatory Statement   27 Oct
2009		  
No. Title Approval
Date		 Operative
Date
ASA 315 Identifying and Assessing the Risks of Material Misstatement 4 Feb
2020		 15 Dec
2021*
ASA 2020-1 Amendments to Australian Auditing Standards 3 Mar
2020		 15 Dec
2021*
Basis for Conclusions
Explanatory Statement
IAASB Introduction to ISA 315
IAASB Non-Authoritative Support Material Using Automated Tools and Techniques When Identifying Risks

* Early adoption permitted