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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

* Early adoption permitted