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|ASA 315 Basis for Conclusions||AUASB|
|ASA 315: Scalability Considerations for Audits of Less Complex Entities||AUASB|
|Introduction to ISA 315 (Revised 2019) Identifying and Assessing the Risks of Material Misstatement||IAASB|
|Non-Authoritative Support Material: Using Automated Tools and Techniques When Identifying Risks of Material Misstatement in Accordance with ISA 315 (Revised)||IAASB|
|Implementation tool for auditors: Revised CAS 315, risks of material misstatement||CPA